Legal Opinion
Kislev Partners, L.P. v. United States
United States Court of Federal Claims
Decided August 13, 2008No. 07-625TPublishedCited by 15 opinions
1Opinion of the Court
AMENDED OPINION AND ORDER DENYING DEFENDANT’S MOTION TO DISMISS
WILLIAMS, Judge.
Plaintiff, Kislev Partners, L.P. (“Kislev”), by and through its indirect partner Nesim Bahar, challenges a Notice of Final Partnership Administrative Adjustment (“FPAA”) for the 2002 tax year, pursuant to section 6226 of the Tax Equity and Fiscal Responsibility Act of 1982 (“TEFRA”).1 On its 2002 tax filings, Kislev—a limited partnership and real estate developer in New York City— claimed an ordinary loss of approximately $140 million. This loss was attributable to the conversion of approximately 1.3 million euros…
2Cases cited15 opinions
- McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936
- Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
- Gustafson v. Alloyd Co.Supreme Court of the United States · 1995
- Donald A. Henke v. United StatesCourt of Appeals for the Federal Circuit · 1995
- John G. Rocovich, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
10 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Kislev Partners, L.P. v. United StatesUnited States Court of Federal Claims · 2008
- Seven Resorts, Inc. v. United StatesUnited States Court of Federal Claims · 2013
- Prestop Holdings, LLC v. United StatesUnited States Court of Federal Claims · 2010
- Albemarle Corporation & Subsidiaries v. United StatesUnited States Court of Federal Claims · 2014
- Russian Recovery Fund Ltd. v. United StatesUnited States Court of Federal Claims · 2009
10 more not listed; retrieve them via the Exa API.