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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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