ANSCHUTZ CO. v. C.I.R.

Nos. 11-9001, 11-9002.

664 F.3d 313 (2011)

ANSCHUTZ COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Liberty Media Corporation, Amicus Curiae. Philip F. Anschutz; Nancy P. Anschutz, Petitioners-Appellants, v. Commissioner of Internal Revenue, Respondent-Appellee. Liberty Media Corporation, Amicus Curiae.

United States Court of Appeals, Tenth Circuit.

December 27, 2011.


Attorney(s) appearing for the Case

Kenneth W. Gideon ( B. John Williams, Jr ; David W. Foster ; Melissa R. Middleton , with him on the briefs), of Skadden, Arps, Slate, Meagher & Flom LLP, Washington, D.C., for Petitioners-Appellants.

Judith A. Hagley , Attorney, Tax Division, Department of Justice ( Gilbert S. Rothenberg , Acting Deputy Assistant Attorney General; Richard Farber , Attorney, Tax Division, Department of Justice, with her on the brief), Washington, D.C., for Respondent-Appellee.

Andrew M. Low , Laurence E. Nemirow , and Kyle W. Brenton of Davis Graham & Stubbs LLP, Denver, CO, filed an amicus brief for Liberty Media Corporation.

Before BRISCOE, Chief Judge, McKAY and O'BRIEN, Circuit Judges.


BRISCOE, Chief Judge.

Petitioners Anschutz Company and Philip and Nancy Anschutz appeal from a decision of the United States Tax Court holding them responsible for substantial income tax deficiencies for the taxable years 2000 and 2001. Those deficiencies, the Tax Court concluded, resulted from petitioners' failure to recognize taxable gain when a subsidiary of the Anschutz Company entered into a series of related agreements that included a variable prepaid forward...

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