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CC & F WESTERN OPERATIONS LTD. v. C.I.R.

No. 01-1169.

273 F.3d 402 (2001)

CC & F WESTERN OPERATIONS LIMITED PARTNERSHIP, CC & F Investors, Inc., Tax Matters Partner, Petitioner, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee.

United States Court of Appeals, First Circuit.

Decided December 10, 2001.

Attorney(s) appearing for the Case

William F. Nelson, with whom J. Bradford Anwyll, Christopher P. La Puma, Nathan E. Clukey, McKee Nelson, Ernst & Young LLP, Peter J. Genz and King & Spalding were on brief for petitioner.

Charles Bricken, Tax Division, Department of Justice, with whom Claire Fallon, Acting Assistant Attorney General, and Bruce R. Ellisen, Tax Division, Department of Justice, were on brief for respondent.

Before Boudin, Chief Judge, Stahl, Senior Circuit Judge, and Lynch, Circuit Judge.

BOUDIN, Chief Judge.

We are asked to resolve whether a tax assessment against CC & F Western Operations Limited Partnership ("Western") was timely filed under a provision of the Internal Revenue Code that gives the IRS three additional years to impose such an assessment on a partnership that omits a substantial amount of gross income from its return. 26 U.S.C. § 6229(c)(2) (1994). The facts, which are fully stipulated, involve the sale of real estate interests...

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