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ROUTE 231, LLC v. C.I.R.

No. 14-1983.

810 F.3d 247 (2016)

ROUTE 231, LLC, John D. Carr, Tax Matters Partner, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided: January 8, 2016.

Attorney(s) appearing for the Case

ARGUED: Timothy Lee Jacobs , Hunton & Williams LLP, Washington, D.C., for Appellant. Richard Farber , United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF: William L.S. Rowe , Richmond, Virginia, Richard E. May , Hilary B. Lefko , Matthew S. Paolillo , Hunton & Williams LLP, Washington, D.C., for Appellant. Caroline D. Ciraolo , Acting Assistant Attorney General, Regina S. Moriarty , Tax Division, United States Department Of Justice, Washington, D.C., for Appellee.

Judge AGEE wrote the opinion, in which Judge WYNN and Senior Judge HAMILTON joined.

Route 231, LLC, a Virginia limited liability company, ("Route 231") reported capital contributions of $8,416,000 on its 2005 federal tax return.1 This number reflected, in relevant part, $3,816,000 it received from one of its members, Virginia Conservation Tax Credit FD LLLP ("Virginia Conservation...

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