Legal Opinion
Marriott International Resorts, L.P. v. United States
Court of Appeals for the Federal Circuit
Decided October 28, 2009No. 2009-5007PublishedCited by 108 opinions
1Per curiam
Marriott International Resorts, L.P. and Marriott International JBS Corporation (collectively, “Marriott”) appeal the decision of the United States Court of Federal Claims in Marriott International Resorts, L.P. v. United States, 83 Fed.Cl. 291 (2008). The court determined that in 1994 the obligation to close a short sale qualified as a liability under I.R.C. § 752 and that the IRS properly adjusted the outside basis of the Marriott partners for the 1994 tax year to account for the partnership’s assumption of the obligation to close certain short sales. Therefore, the court granted the United…
2Cases cited26 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Mingus Constructors, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1987
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
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3Cited by108 opinions
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- Leggitte v. United StatesUnited States Court of Federal Claims · 2012
- Virginia Historic Tax Credit Fund 2001 LP v. CommissionerCourt of Appeals for the Fourth Circuit · 2011
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