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BEMONT INVESTMENTS EX REL. TAX MATTERS v. U.S.

No. 10-41132.

679 F.3d 339 (2012)

BEMONT INVESTMENTS, L.L.C., by and through its TAX MATTERS PARTNER, Plaintiff-Appellee—Cross-Appellant, v. UNITED STATES of America, Defendant-Appellant—Cross-Appellee. BPB Investments, L.C., by and through its Tax Matters Partner, Daniel Beal, BPB Investments, L.L.C. Tax Matters Partner, Plaintiffs-Appellees—Cross-Appellants, v. United States of America, Defendant-Appellant—Cross-Appellee.

United States Court of Appeals, Fifth Circuit.

April 26, 2012.

Attorney(s) appearing for the Case

Roy Theodore Englert, Jr. (argued), Gary A. Orseck, Robbins, Russell, Englert, Orseck, Untereiner & Sauber, L.L.P., Washington, DC, Michael Todd Welty, Laura L. Gavioli, Lezlie Brooke Willis, SNR Denton US, L.L.P., Dallas, TX, Steven Merouse, SNR Denton US, L.L.P., Chicago, IL, for Plaintiffs-Appellees Cross-Appellants.

Judith Ann Hagley (argued), Richard Bradshaw Farber, Supervisory Atty., Gilbert Steven Rothenberg, Dep. Asst. Atty. Gen., U.S. Dept. of Justice, Tax Div., App. Section, Washington, DC, Jonathan Lee Blacker, Holly Michele Church, U.S. Dept. of Justice, Tax Div., Dallas, TX, for Defendant-Appellant Cross-Appellee.

Before REAVLEY, DAVIS and PRADO, Circuit Judges.

W. EUGENE DAVIS, Circuit Judge:

These consolidated cases sought judicial review of notices of final partnership administrative adjustment (FPAA) issued to Bemont Investments, L.L.C. (Bemont) and BPB Investments, L.C. (BPB). Following that review in the district court, the government appeals two aspects of the district court's judgment: (1) the ruling on the partnerships' motion for partial summary judgment disallowing the 40% valuation misstatement penalty, and (2...

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