Petaluma FX Partners, LLC v. Comm'r
United States Tax Court
This case is before the Court on remand. Petaluma FX Partners, LLC v. Commissioner, 2012 U.S. App. LEXIS 4011 (D.C. Cir. Feb. 27, 2012), remanding without published opinion135 T.C. 581 (2010). We are instructed by the Court of Appeals for the District of Columbia Circuit to determine whether our decision in Tigers Eye Trading, LLC v. Commissioner, 138 T.C. 67, 2012 U.S. Tax Ct.
Read the full summary
This case is before the Court on remand. Petaluma FX Partners, LLC v. Commissioner, 2012 U.S. App. LEXIS 4011 (D.C. Cir. Feb. 27, 2012), remanding without published opinion135 T.C. 581 (2010). We are instructed by the Court of Appeals for the District of Columbia Circuit to determine whether our decision in Tigers Eye Trading, LLC v. Commissioner, 138 T.C. 67, 2012 U.S. Tax Ct. LEXIS 6 (Feb. 13, 2012), "altered or overruled" our decision in Petaluma FX Partners, LLC v. Commissioner, 135 T.C. 581 (2010) (Petaluma III), on remand from591 F.3d 649, 656, 389 U.S. App. D.C. 64 (D.C. Cir. 2010)…
1Opinion of the Court
PETALUMA FX PARTNERS, LLC, RONALD SCOTT VANDERBEEK, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent *
Petaluma FX Partners, LLC v. Comm'r
Docket No. 24717-05
United States Tax Court
T.C. Memo 2012-142; 2012 Tax Ct. Memo LEXIS 140; 103 T.C.M. (CCH) 1769;
May 17, 2012, Filed
Petaluma FX Partners, LLC v. Comm'r, 2012 U.S. App. LEXIS 4011 (D.C. Cir., 2012)
An appropriate order will be issued.
This case is before the Court on remand. Petaluma FX Partners, LLC v. Commissioner, 2012 U.S. App. LEXIS 4011 (D.C. Cir. Feb. 27, 2012), remanding without…
2Cases cited18 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Christianson v. Colt Industries Operating Corp.Supreme Court of the United States · 1988
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- In Re Sanford Fork & Tool Co.Supreme Court of the United States · 1895
- City of Cleveland, Ohio v. Federal Power Commission, Cleveland Electric Illuminating Co., IntervenorCourt of Appeals for the D.C. Circuit · 1977
13 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- 436, Ltd., Heitmeier v. Comm'rUnited States Tax Court · 2015
- 6611, Ltd. v. Comm'rUnited States Tax Court · 2013
- Arbitrage Trading, Llc v. United StatesUnited States Court of Federal Claims · 2013
- 6611, Ltd., Ricardo Garcia, Tax Matters Partner v. CommissionerUnited States Tax Court · 2013