Legal Opinion
SAS Inv. Partners v. Comm'r
United States Tax Court
Decided June 6, 2012No. Docket No. 25026-09UnpublishedCited by 1 opinion
1Opinion of the Court
SAS INVESTMENT PARTNERS, SCHMIDT FINANCIAL GROUP, INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
SAS Inv. Partners v. Comm'r
Docket No. 25026-09
United States Tax Court
T.C. Memo 2012-159; 2012 Tax Ct. Memo LEXIS 160; 103 T.C.M. (CCH) 1845;
June 6, 2012, Filed
Decision will be entered for respondent.
David B. Shiner and Sanjay Shivpuri, for petitioner.
John W. Stevens, Michael J. Gabor, and Richard J. Hassebrock, for respondent.
VASQUEZ, Judge.
VASQUEZ
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: This case is a partnership-level proceeding subject to the…
2Cases cited12 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Luna v. CommissionerUnited States Tax Court · 1964
- Petaluma FX Partners, LLC v. Comm'rUnited States Tax Court · 2008
- Petaluma FX Partners, LLC v. Commissioner of Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2010
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3Cited by1 opinion
- Nevada Partners Fund, L.L.C. v. United StatesCourt of Appeals for the Fifth Circuit · 2013