1. Home
  2. Browse Decisions
  3. F.3d
  4. 586 F.3d
  5. 586 F.3d 962 (2009)
 

MARRIOTT INTERN. RESORTS, L.P. v. U.S.

No. 2009-5007.

586 F.3d 962 (2009)

MARRIOTT INTERNATIONAL RESORTS, L.P., and Marriott International JBS Corporation, Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

October 28, 2009.

Attorney(s) appearing for the Case

Robert L. Willmore, Crowell & Moring LLP, of Washington, DC, argued for plaintiffs-appellants. With him on the brief were Harold J. Heltzer and Alex E. Sadler.

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 John A. DiCicco, Acting Assistant Attorney General, Gilbert S. Rothenberg, Acting Deputy Assistant Attorney General, and Richard Farber, Attorney.

Before MAYER, RADER and MOORE, Circuit Judges.

PER CURIAM.

Marriott International Resorts, L.P. and Marriott International JBS Corporation (collectively, "Marriott") appeal the decision of the United States Court of Federal Claims in Marriott International Resorts, L.P. v. United States, 83 Fed.Cl. 291 (2008). The court determined that in 1994 the obligation to close a short sale qualified as a liability under I.R.C. § 752 and that the IRS properly adjusted the outside basis of the Marriott partners...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases