Legal Opinion
Lumpkin HC, LLC, Hurricane Creek Partners, LLC, Tax Matters Partner v. Commissioner
United States Tax Court
Decided June 23, 2020No. 192-18Unpublished
1Opinion of the Court
T.C. Memo. 2020-95
UNITED STATES TAX COURT LUMPKIN HC, LLC, HURRICANE CREEK PARTNERS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 192-18. Filed June 23, 2020. David Mace Wooldridge, Ronald A. Levitt, Gregory P. Rhodes, and Michelle A. Levin, for petitioner. Christopher A. Pavilonis, A. Gary Begun, Jeremy D. Cameron, and Denise A. Diloreto, for respondent. MEMORANDUM OPINION KERRIGAN, Judge: This case is before the Court on the parties’ cross- motions for partial summary judgment. On November 9, 2017, respondent issued -2- [*2] a notice of final…
2Cases cited7 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- FPL Group, Inc. v. CommissionerUnited States Tax Court · 2001
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