1. Home
  2. Browse Decisions
  3. F.3d
  4. 803 F.3d
  5. 803 F.3d 1280 (2015)
 

KEARNEY PARTNERS FUND, LLC v. U.S.

No. 14-14067.

803 F.3d 1280 (2015)

KEARNEY PARTNERS FUND, LLC, by and through LINCOLN PARTNERS FUND, LLC, Tax Matters Partner, Kearney Partners Fund, LLC, by and through Delta Currency Management Company, Tax Matters Partner, Nebraska Partners Fund, LLC., Lincoln Partners Fund, LLC, by and through Bricolage Capital Management Company, Tax Matters Partner, Lincoln Partners Fund, LLC, by and through Nebraska Partners Fund, LLC, Tax Matters Partner, Plaintiffs-Appellants. v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

October 13, 2015.

Attorney(s) appearing for the Case

Charles E. Hodges, II , Antoinette L. Ellison , Kilpatrick Townsend & Stockton, LLP, Atlanta, GA, Scott Andrew Beatty , Henderson Franklin , Bonita Spgs, FL, Eric Daniel Molina , Pavese Haverfield Dalton Harrison & Jensen, LLP, Carlos A. Kelly , Vicki L. Sproat , Henderson Franklin Starnes & Holt, PA, Fort Myers, FL, Adam Howard Charnes , Kilpatrick Townsend & Stockton LLP, Winston-Salem, NC, for Plaintiffs-Appellants.

Jacob Earl Christensen , Paul A. Allulis , Arthur Thomas Catterall , Gilbert Steven Rothenberg , Katherine Walsh , Michael N. Wilcove , U.S. Department of Justice, Washington, DC, Arthur Lee Bentley, III , U.S. Attorney's Office, Tampa, FL, for Defendant-Appellee.

Before TJOFLAT and HULL, Circuit Judges, and BARTLE, District Judge.

Kearney Partners Fund, LLC, Nebraska Partners Fund, LLC, and Lincoln Partners Fund, LLC brought this action to challenge the Notices of Final Partnership Administrative Adjustment the Internal Revenue Service issued disallowing all items they claimed on their partnership returns on the ground that partnerships constituted an abusive tax shelter...

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