1. Home
  2. Browse Decisions
  3. F.3d
  4. 826 F.3d
  5. 826 F.3d 1200 (2016)
 

MK HILLSIDE PARTNERS v. C.I.R.

No. 14-71504.

826 F.3d 1200 (2016)

MK HILLSIDE PARTNERS; M.A. Katz, a partner other than the Tax Matters Partner, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed June 23, 2016.

Attorney(s) appearing for the Case

Charles E. Hodges, II (argued) and Antoinette L. Ellison , Kilpatrick Townsend & Stockton LLP, Atlanta, Georgia; Adam H. Charnes , Kilpatrick Townsend & Stockton LLP, Winston-Salem, North Carolina, for Petitioners-Appellants

Joan I. Oppenheimer (argued) and Damon W. Taaffe , Attorneys, Tax Division; Tamara W. Ashford , Acting Assistant Attorney General; United States Department of Justice, Washington, D.C.; for Respondent-Appellee.

Before: RAYMOND C. FISHER, MILAN D. SMITH, JR., and JACQUELINE H. NGUYEN, Circuit Judges.

OPINION

In an action seeking judicial review of the IRS's adjustment of a partnership's tax return, the tax court has jurisdiction, pursuant to 26 U.S.C. § 6226(d)(1),1 to "consider" an assertion by any of the partners that the applicable statute of limitations has expired for...

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