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RHONE-POULENC SURFACTANTS & SPECIALTIES v. C.I.R.

No. 00-3636.

249 F.3d 175 (2001)

RHONE-POULENC SURFACTANTS AND SPECIALTIES, L.P., GAF Chemicals Corporation, a Partner other than the Tax Matters Partner, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Third Circuit.

Opinion Filed May 1, 2001.

Attorney(s) appearing for the Case

William F. Nelson, Esq. (argued), Gerald A. Kafka, Esq. J. Bradford Anwyll, Esq. McKee Nelson Ernst & Young, LLP 1919 M Street, N.W., Suite 800 Washington, DC 20036, Attorneys for Appellant.

Charles F. Marshall, Esq. (argued) Paula M. Junghans, Esq. Richard Farber, Esq. Tax Division Department of Justice P.O. Box 502 Washington, DC 20044, Attorneys for Appellee.

Before ROTH and BARRY, Circuit Judges, SHADUR, District Judge. (Opinion filed: May 1, 2001)

OPINION OF THE COURT

SHADUR, District Judge:

Taxpayer GAF Chemicals Corporation ("GAF"), a subsidiary of GAF Corporation and a purported partner in the putative partnership Rhone-Poulenc Surfactants and Specialties, L.P. ("Rhone-Poulenc"), filed a petition for readjustment of partnership items in the United States Tax Court under 26 U.S.C. § 6226(b).2 GAF filed its petition in response to a notice of final partnership administrative...

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