Legal Opinion

Kornman & Associates, Inc. v. United States

Court of Appeals for the Fifth Circuit

Decided May 12, 2008No. 06-11422Published

1Opinion of the Court

527 F.3d 443 (2008)

KORNMAN & ASSOCIATES, INC., as tax matters partner for Valiant Investments 99-100, LP, a TEFRA Partnership, Plaintiff-Appellant,

v.

UNITED STATES of America, Defendant-Appellee.

Colm Producer, Inc., as tax matters partner for GMK-GMK II, LP, a TEFRA Partnership, Plaintiff-Appellant,

v.

United States of America, Defendant-Appellee.

Ettman Family Trust I, a 5-percent group of Valiant Investments 99-100, LP, a TEFRA Partnership, Plaintiff-Appellant,

v.

United States of America, Defendant-Appellee.

Ettman Family Trust I, a partner of GMK-GMK II, LP, a TEFRA Partnership,…

Also in this document: Concurrence.

2Cases cited55 opinions

  1. Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
  2. Skidmore v. Swift & Co.Supreme Court of the United States · 1944
  3. United States v. Mead Corp.Supreme Court of the United States · 2001
  4. Exxon Mobil Corp. v. Allapattah Services, Inc.Supreme Court of the United States · 2005
  5. Gregory v. HelveringSupreme Court of the United States · 1935

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