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SALMAN RANCH LTD v. U.S.

No. 2008-5053.

573 F.3d 1362 (2009)

SALMAN RANCH LTD and William J. Salman, Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

July 30, 2009.

Attorney(s) appearing for the Case

Alan Poe, Holland & Hart LLP, of Greenwood Village, CO, argued for plaintiffs-appellants. With him on the brief was Adam M. Cohen, of Denver, CO.

Joan I. Oppenheimer, Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were Richard T. Morrison, Deputy Assistant Attorney General, Gilbert S. Rothenberg and Michael J. Haungs, Attorneys.

Dissenting opinion filed by Circuit Judge NEWMAN.

SCHALL, Circuit Judge.

This is a tax case. On April 10, 2006, the Internal Revenue Service ("IRS") issued a Final Partnership Administrative Adjustment ("FPAA") adjusting the 1999 partnership tax return filed by Salman Ranch Ltd (the "Partnership"). On July 5, 2006, the Partnership and William J. Salman, the Partnership's tax matters partner (together, "Appellants"), filed suit in the United States Court of Federal Claims, challenging the validity of the FPAA pursuant...

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