Legal Opinion
Partita Partners LLC v. United States
District Court, S.D. New York
Decided October 25, 2016No. 15-cv-2561 (PKC)PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM AND ORDER
CASTEL, United States District Judge.
Defendant the United States of America moves for partial summary judgment pur*338suant Rule 56, Fed. R. Civ. P. In its 2008 federal tax return, plaintiff Partita Partners LLC (“Partita”) claimed a deduction of $4,186,000 based on its charitable donation of a preservation easement in the fagade of building located in a historic district. In 2014, the Internal Revenue Service denied the deduction and assessed an accuracy-related penalty against Partita for claiming the deduction. Partita and one of its “notice partners,” Denise Jo Levy,…
2Cases cited10 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Shelley Weinstock v. Columbia UniversityCourt of Appeals for the Second Circuit · 2000
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Jaramillo v. Weyerhaeuser Co.Court of Appeals for the Second Circuit · 2008
- John Delaney v. Bank of America Corp.Court of Appeals for the Second Circuit · 2014
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3Cited by1 opinion
- Partita Partners LLC v. United StatesDistrict Court, S.D. New York · 2017