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MONTI v. U.S.

Docket No. 97-6215.

223 F.3d 76 (2000)

Joseph MONTI and Tita Monti, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided: August 17, 2000.

Attorney(s) appearing for the Case

John W. Hughes, New York, NY, for Plaintiffs-Appellants.

Teresa T. Milton, Attorney, Tax Division, Department of Justice, Washington, DC (Loretta C. Argett, Assistant Attorney General, Washington, DC, and Teresa E. McLaughlin, Attorney, Tax Division, Department of Justice, Washington, DC, on the brief; Zachary W. Carter, then-United States Attorney for the Eastern District of New York, of counsel), for Defendant-Appellee.

Before: McLAUGHLIN, SACK, and KATZMANN, Circuit Judges.

SACK, Circuit Judge:

The question presented by this appeal is whether a partner's claim for tax treatment consistent with that accorded other partners in a settlement with the Internal Revenue Service is a claim for a refund attributable to a "nonpartnership item" that properly can be the subject of a suit in a federal district court, or is a claim for a refund attributable to a "partnership item" about which suit in federal district court is barred. We hold that...

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