PALMER RANCH HOLDINGS LTD. v. C.I.R.

No. 14-14167.

812 F.3d 982 (2016)

PALMER RANCH HOLDINGS LTD, Palmer Ranch Holdings, Inc., Tax Matters Partner, Petitioners-Appellants Cross-Appellees, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee Cross-Appellant.

United States Court of Appeals, Eleventh Circuit.

February 5, 2016.


Attorney(s) appearing for the Case

Debra J. Albin-Riley , Arent Fox, LLP, Los Angeles, CA, Mark F. Hearne, II , Meghan Sue Largent , Arent Fox, LLP, Clayton, MO, for Petitioners-Appellants Cross-Appellees.

Patrick J. Urda , Gilbert Steven Rothenberg , Francesca Ugolini , U.S. Department of Justice, William J. Wilkins , Chief Counsel-IRS, Washington, DC, for Respondent-Appellee Cross-Appellant.

Before ROSENBAUM and JULIE CARNES, Circuit Judges, and GOLDBERG, Judge.


As recently as 2007, Southwestern Florida served as a proud home to the American, or bald, eagle. One bald eagle nest, SA-010, was located on the eastern side of an 82.19 acre parcel of land known as B-10, in Sarasota County. To the west of B-10 lies Sarasota Bay, where the eagles would fly to feed. To allow the eagles to reach...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases