Legal Opinion
SIH Partners LLLP Explorer Par v. Commissioner of Internal Reven
Court of Appeals for the Third Circuit
Decided May 7, 2019No. 18-1862PublishedCited by 9 opinions
1Opinion of the Court
GREENBERG, Circuit Judge.
*299 I. INTRODUCTION
This matter comes on before this Court on the appeal of SIH Partners LLLP Explorer Partner Corp., Tax Matters Partner, challenging a United States Tax Court decision on summary judgment holding it liable for back income taxes. For the reasons stated below, exercising plenary review, see Duquesne Light Holdings, Inc. & Subsidiaries v. Comm'r of Internal Revenue , 861 F.3d 396 , 403 (3d Cir. 2017), we will affirm the decision and order of the Tax Court.
II. BACKGROUND
In its comprehensive opinion, the Tax Court made detailed factual findings which we…
2Cases cited23 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
- Lamie v. United States TrusteeSupreme Court of the United States · 2004
- National Cable & Telecommunications Assn. v. Brand X Internet ServicesSupreme Court of the United States · 2005
- Schweiker v. HansenSupreme Court of the United States · 1981
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