1. Home
  2. Browse Decisions
  3. F.3d
  4. 823 F.3d
  5. 823 F.3d 282 (2016)
 

CHEMTECH ROYALTY ASSOCIATES, L.P. v. U.S.

No. 15-30577.

823 F.3d 282 (2016)

CHEMTECH ROYALTY ASSOCIATES, L.P., as Tax Matters Partner Real Party in Interest Dow Europe, S.A., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. Chemtech Royalty Associates, L.P., by Dow Europe, S.A., as Tax Matters Partner, Plaintiff-Appellant, v. United States of America, Defendant-Appellee. Chemtech II, L.P., Plaintiff-Appellant, v. United States of America, Defendant-Appellee. Chemtech II, L.P., by IFCO, Incorporated, as Tax Matters Partner, Plaintiff-Appellant, v. United States of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

May 17, 2016.

Attorney(s) appearing for the Case

Christopher Landau , Jason Michael Wilcox , Kirkland & Ellis, L.L.P. John B. Magee , James David Bridgeman , Bingham McCutchen, L.L.P., David Bruce Salmons, Esq. (argued) , Morgan, Lewis & Bockius, L.L.P., Washington, DC, Preston J. Castille, Jr. , Trial Attorney, Harry Joseph Philips, Jr. , Taylor, Porter, Brooks & Phillips, L.L.P., Baton Rouge, LA, for Plaintiff-Appellant.

Clint Aaron Carpenter (argued) , Gilbert Steven Rothenberg, Esq. , Senior Attorney, Francesca Ugolini , U.S. Department of Justice, Washington, DC, John Joseph Gaupp, Esq. , Mary Patricia Jones , James Patrick Thompson , Assistant U.S. Attorneys, U.S. Attorney's Office, Baton Rouge, LA, for Defendant-Appellee.

Before DAVIS, SMITH, and HIGGINSON, Circuit Judges.

In a prior appeal of this tax case, we affirmed the district court's decision to disregard the partnership form of Chemtech Royalty Associates, L.P. ("Chemtech I"), and Chemtech II, L.P. ("Chemtech II"), for tax purposes but vacated and remanded as to the penalty award. On...

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