Legal Opinion

SWF Real Estate LLC v. Comm'r

United States Tax Court

Decided April 2, 2015No. Docket No. 11190-11Unpublished

1Opinion of the Court

SWF REAL ESTATE LLC, YELLOWFISH INVESTMENTS, INC. TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

SWF Real Estate LLC v. Comm'r

Docket No. 11190-11

United States Tax Court

T.C. Memo 2015-63; 2015 Tax Ct. Memo LEXIS 64; 109 T.C.M. (CCH) 1327;

April 2, 2015, Filed

An appropriate order will be issued, and decision will be entered under Rule 155.

William L.S. Rowe and Timothy L. Jacobs, for petitioner.

Asif L. Raginwala and Paul T. Butler, for respondent.

WELLS, Judge.

WELLS

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge: Respondent issued a notice of final partnership…

2Cases cited79 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  3. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  4. Commissioner v. TowerSupreme Court of the United States · 1946
  5. Olson v. United StatesSupreme Court of the United States · 1934

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