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INTERMOUNTAIN INS. SERVICE OF VAIL v. C.I.R.

No. 10-1204.

650 F.3d 691 (2011)

INTERMOUNTAIN INSURANCE SERVICE OF VAIL, Limited Liability Company and Thomas A. Davies, Tax Matters Partner, Appellees v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Appellant.

United States Court of Appeals, District of Columbia Circuit.

Decided June 21, 2011.

Attorney(s) appearing for the Case

Gilbert S. Rothenberg , Acting Deputy Assistant Attorney General, U.S. Department of Justice, argued the cause for appellant. With him on the briefs were Michael J. Haungs and Joan I. Oppenheimer , Attorneys.

Brian F. Huebsch argued the cause for appellees. With him on the brief was Steven R. Anderson.

Roger J. Jones , Andrew R. Roberson , and Kim Marie Boylan were on the brief for amicus curiae Bausch & Lomb Incorporated in support of appellees.

Opinion for the court filed by Circuit Judge TATEL.

TATEL, Circuit Judge:

The Commissioner of Internal Revenue and Intermountain Insurance Service of Vail disagree about Intermountain's 1999 gross income to the tune of approximately $2 million, a disagreement arising from Intermountain's sale of assets and centering primarily on the Commissioner's conclusion that Intermountain inflated its basis in those assets. But deciding whether Intermountain inflated its basis must wait for another day because we must first answer...

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