Legal Opinion
Virginia Historic Tax Credit Fund 2001 LP v. Commissioner
Court of Appeals for the Fourth Circuit
Decided March 29, 2011No. 10-1333, 10-1334, 10-1336PublishedCited by 15 opinions
1Opinion of the Court
Reversed and remanded by published opinion. Judge DUNCAN wrote the opinion, in which Judge NIEMEYER and Judge KEENAN joined.
OPINION
DUNCAN, Circuit Judge:
This appeal presents the question of whether certain transactions between a partnership and its partners amounted to “sales” for purposes of federal tax law. During an audit, the Commissioner of Internal Revenue (the “Commissioner”) challenged the way that Virginia Historic Tax Credit Fund 2001, LLC (“2001 LLC”), as the tax matters partner of Virginia Historic Tax Credit Fund 2001 LP (“2001 LP”), Virginia Historic Tax Credit Fund 2001 SCP,…
2Cases cited18 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- United States v. CraftSupreme Court of the United States · 2002
- Randall v. LoftsgaardenSupreme Court of the United States · 1986
13 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Historic Boardwalk Hall, LLC v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 2012
- Tempel v. Comm'rUnited States Tax Court · 2011
- Pritired 1, LLC v. United StatesDistrict Court, S.D. Iowa · 2011
- Arrowsmith v. United States (In re Health Diagnostic Laboratory, Inc.)United States Bankruptcy Court, E.D. Virginia · 2017
- Cross Refined Coal, LLC v. Cmsnr. IRSCourt of Appeals for the D.C. Circuit · 2022
10 more not listed; retrieve them via the Exa API.