1. Home
  2. Browse Decisions
  3. F.3d
  4. 923 F.3d
  5. 923 F.3d 296 (2019)
 

SIH PARTNERS LLLP v. C.I.R.

No. 18-1862.

923 F.3d 296 (2019)

SIH PARTNERS LLLP, Explorer Partner Corporation, Tax Matters Partner, Appellant v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Filed: May 7, 2019.

Attorney(s) appearing for the Case

Sean M. Akins , Robert A. Long, Jr. , Ivano M. Ventresca , Covington & Burling, 850 10th Street, N.W., One City Center, Washington, DC 2001, Thomas H. Dupree (argued), Jacob Spencer , Gibson Dunn & Crutcher, 1050 Connecticut Avenue, N.W., Washington, DC 20036, Kristen M. Garry , Mark D. Lanpher , Robert A. Rudnick , Shearman & Sterling, 401 9th Street, N.W., Suite 800, Washington, DC 20004, Attorneys for Appellant.

Gary R. Allen , Judith A. Hagley (argued), Gilbert S. Rothenberg , Francesca Ugolini , United States Department of Justice, Tax Division, 950 Pennsylvania Avenue, N.W., P.O. Box 502, Washington, DC 20044, Julie A. Porter Gasper , Richard A. Rappazzo , Internal Revenue Service, 4050 Alpha Road, 14th Floor MS 2300 NDAL, Dallas, TX 75244, Jeffrey H. Fenberg , Suite 300, 1000 South Pine Island Road, Royal Palm One, Plantation, FL 33324, Attorneys for Appellee.

BEFORE: AMBRO, RESTREPO, and GREENBERG, Circuit Judges.

OPINION

I. INTRODUCTION

This matter comes on before this Court on the appeal of SIH Partners LLLP Explorer Partner Corp., Tax Matters Partner, challenging a United States Tax Court decision on summary judgment holding it liable for back income taxes. For the reasons stated below, exercising plenary review...

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