Legal Opinion
Cottonwood Place, LLC, Hugh F. Smisson, III, Tax Matters Partner v. Commissioner
United States Tax Court
Decided August 4, 2020No. 14076-17Unpublished
1Opinion of the Court
T.C. Memo. 2020-115
UNITED STATES TAX COURT COTTONWOOD PLACE, LLC, HUGH F. SMISSON, III, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14076-17. Filed August 4, 2020. Charles E. Hodges II, Antoinette G. Ellison, and Aditya Shrivastava, for petitioner. Christopher D. Bradley, Jason P. Oppenheim, and John T. Arthur, for respondent. MEMORANDUM OPINION KERRIGAN, Judge: This case is before the Court on respondent’s motion for partial summary judgment. On March 27, 2017, respondent issued a notice of -2- [*2] final partnership administrative adjustment…
2Cases cited13 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Auer v. RobbinsSupreme Court of the United States · 1997
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Kisor v. WilkieSupreme Court of the United States · 2019
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
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