Legal Opinion
Nevada Partners Fund, LLC Ex Rel. Sapphire II, Inc. v. United States
District Court, S.D. Mississippi
Decided April 30, 2010No. 1:06-cv-00384PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
HENRY T. WINGATE, Chief Judge.
Before this court is a federal income tax partnership proceeding tried to the court sitting without a jury between the dates of August 3, 2009, and September 23, 2009. Now, pursuant to Rule 52, 1 Federal Rules of Civil Procedure, this court announces its findings of fact and conclusions of law.
This lawsuit was brought by Nevada Partners Fund, LLC, by and through its tax matters partner, Sapphire II, Inc. Nevada Partners Fund, a limited liability corporation, is principally owned (99%) by James Kelley Williams. Sapphire II, Inc., is the…
2Cases cited57 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Gregory v. HelveringSupreme Court of the United States · 1935
- Freytag v. CommissionerSupreme Court of the United States · 1991
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- United States v. BoyleSupreme Court of the United States · 1985
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3Cited by4 opinions
- Kearney Partners Fund, LLC ex rel. Lincoln Partners Fund, LLC v. United StatesCourt of Appeals for the Eleventh Circuit · 2015
- Nevada Partners Fund, L.L.C. v. United StatesCourt of Appeals for the Fifth Circuit · 2013
- Uviado, LLC ex rel. Khan v. United States ex rel. Internal Revenue ServiceDistrict Court, S.D. Texas · 2010
- Uviado, LLC Ex Rel. Khan v. US Ex Rel. IrsDistrict Court, S.D. Texas · 2010