Acm Partnership, Southampton-Hamilton Company, Tax Matters Partner, in No. 97-7484 v. Commissioner of Internal Revenue Acm Partnership, Southampton-Hamilton Company, Tax Matters Partner v. Commissioner of Internal Revenue, in No. 97-7527
Court of Appeals for the Third Circuit
1Opinion of the Court
157 F.3d 231
82 A.F.T.R.2d 98-6682, 98-2 USTC P 50,790
ACM PARTNERSHIP, Southampton-Hamilton Company, Tax Matters
Partner, Appellant in No. 97-7484
v.
COMMISSIONER OF INTERNAL REVENUE
ACM PARTNERSHIP, Southampton-Hamilton Company, Tax Matters Partner,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellant in No. 97-7527.
Nos. 97-7484, 97-7527.
United States Court of Appeals,
Third Circuit.
Argued June 23, 1998.
Decided Oct. 13, 1998.
Albert H. Turkus (argued), Fred T. Goldberg, Jr., Pamela F. Olson, Skadden, Arps, Slate, Meagher & Flom, LLP, Washington, DC; William L. Goldman, Christopher Kliefoth McDermott, Will…
Also in this document: Dissent.
2Cases cited40 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1985
- Cottage Savings Assn. v. CommissionerSupreme Court of the United States · 1991
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