Legal Opinion
Clearmeadow Investments, LLC v. United States
United States Court of Federal Claims
Decided June 24, 2009No. 05-1223 TPublishedCited by 21 opinions
1Opinion of the Court
OPINION
ALLEGRA, Judge:
“When pondering sexy legal issues,” one commentator recently noted, “it is doubtful that tax law crosses the minds of many.”1 Yet, once in a while (alright, a long while), a tax dispute bursts into the mainstream. Take, for example, the legal controversy swirling around the so-called “Son of BOSS” transactions — the quoted phrase being short for “sales option bond strategy,” the legatee of the “bond and option sales” or “BOSS” strategy. While this case involves a Son of BOSS transaction, perhaps it is best to start by examining the earlier BOSS strategy— “qualis pater…
2Cases cited108 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Gregory v. HelveringSupreme Court of the United States · 1935
103 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- American Boat Co., LLC v. United StatesCourt of Appeals for the Seventh Circuit · 2009
- Fidelity International Currency Advisor a Fund, LLC Ex Rel. Tax Matters Partner v. United StatesCourt of Appeals for the First Circuit · 2011
- 106 Ltd. v. Comm'rUnited States Tax Court · 2011
- NPR Investments, L.L.C. Ex Rel. Roach v. United StatesCourt of Appeals for the Fifth Circuit · 2014
- Alpha I, L.P. Ex Rel. Sands v. United StatesCourt of Appeals for the Federal Circuit · 2012
16 more not listed; retrieve them via the Exa API.