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Legal Opinion

TOT Property Holdings, LLC v. Commissioner of Internal Revenue

Court of Appeals for the Eleventh Circuit

Decided June 23, 2021No. 20-11050PublishedCited by 8 opinions

1Opinion of the Court

USCA11 Case: 20-11050 Date Filed: 06/23/2021 Page: 1 of 40 [PUBLISH] IN THE UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT ________________________ No. 20-11050 ________________________ Agency No. 005600-17 TOT PROPERTY HOLDINGS, LLC, TOT LAND MANAGER, LLC, TAX MATTERS PARTNER, Petitioners-Appellants, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. __________________________ Petition for Review of a Decision of the United States Tax Court _________________________ (June 23, 2021) Before LAGOA, ANDERSON, and MARCUS Circuit Judges. ANDERSON, Circuit Judge: Whether the…

2Cases cited12 opinions

  1. United States v. WoodsSupreme Court of the United States · 2013
  2. Whitehouse Hotel Ltd. Partnership v. CommissionerCourt of Appeals for the Fifth Circuit · 2010
  3. Symington v. CommissionerUnited States Tax Court · 1986
  4. Commissioner of Internal Revenue v. ProcterCourt of Appeals for the Fourth Circuit · 1944
  5. PBBM-Rose Hill, Ltd. v. Comm'r of Internal RevenueCourt of Appeals for the Fifth Circuit · 2018

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3Cited by8 opinions

  1. David F. Hewitt v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2021
  2. Burt Kroner v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2022
  3. Bay Point Capital Partners II, LP v. Thomas Switch Holding, LlcCourt of Appeals for the Eleventh Circuit · 2024
  4. Bay Point Capital Partners II, LP v. Thomas Switch Holding, LlcCourt of Appeals for the Eleventh Circuit · 2024
  5. David F. Hewitt v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2021

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