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BURNETT RANCHES, LTD. v. U.S.

No. 13-10403.

753 F.3d 143 (2014)

BURNETT RANCHES, LIMITED, by and through its Tax Matters Partner, Plaintiff-Appellee, v. UNITED STATES OF AMERICA, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

May 22, 2014.

Attorney(s) appearing for the Case

Dee J. Kelly, Sr. , Marianne Marsh Auld , Lars Lee Berg , Chester Walter Grudzinski, Jr. , David E. Keltner, Esq. , Mary Hallman Smith , Kelly, Hart & Hallman, L.L.P., Fort Worth, TX, for Plaintiff-Appellee.

Andrew M. Weiner , Teresa Ellen McLaughlin , U.S. Department of Justice, Washington, DC, David Gray Adams, Esq. , U.S. Department of Justice, Dallas, TX, for Defendant-Appellant.

Before WIENER, OWEN, and HAYNES, Circuit Judges.

WIENER, Circuit Judge.

The United States of America ("the government") appeals the district court's Final Judgment of February 13, 2013, which rejected the government's efforts to tax Burnett Ranches, Limited ("Burnett Ranches") as a "farming syndicate" tax shelter per § 464 of the Internal Revenue Code of 1986 ("I.R.C.").1 The government targeted the super-majority interest of Anne Burnett Windfohr Marion ("Ms. Marion") in Burnett...

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