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TRANSCAPITAL LEASING ASSOCIATES, 1990-II v. U.S.

Nos. 04-1172, 04-1173.

398 F.3d 1317 (2005)

TRANSCAPITAL LEASING ASSOCIATES, 1990-II, L.P., Transcapital Leasing Associates, 1992-III, L.P., International Bancshares Corporation, IBC Subsidiary Corporation, International Bank of Commerce, and IBC Financial Services, Inc. (formerly known as Bancor Development Company of Laredo), Petitioners-Appellants, v. UNITED STATES, Respondent-Appellee.

United States Court of Appeals, Federal Circuit.

February 16, 2005.

Attorney(s) appearing for the Case

Renee F. McElhaney, Cox Smith Matthews Incorporated, of San Antonio, Texas, argued for petitioners-appellants. With her on the brief were Matthew S. Parkin and Ellen B. Mitchell. Of counsel on the brief were William R. Cousins III and M. Todd Welty, Meadows, Owens, Collier, Reed, Cousins & Blau, L.L.P. of Dallas, Texas.

Richard T. Morrison, Tax Division, United States Department of Justice, of Washington, DC, argued for respondent-appellee. On the brief were Eileen J. O'Connor, Assistant Attorney General, David I. Pincus and Francesca Ugolini, attorneys.

Before RADER, LINN, and DYK, Circuit Judges.

RADER, Circuit Judge.

The United States District Court for the Western District of Texas held that the "principal place of business" provision of 26 U.S.C. § 6226(a)(2) of the Internal Revenue Code imposes an additional jurisdictional requirement on persons wishing to challenge final partnership administrative adjustments (FPAA). TransCapital Leasing Assocs. v. United States, No. SA-01-CA-881-XR (W.D.Tex. Nov. 14, 2003) (Reconsideration of Order Concerning...

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