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YA GLOB. INVS., LP v. COMMISSIONER

Docket No. 14546-15.

151 T.C. 11 (2018)

YA GLOBAL INVESTMENTS, LP F.K.A. CORNELL CAPITAL PARTNERS, LP, YORKVILLE ADVISORS, GP LLC, TAX MATTERS PARTNER, AND YA GLOBAL INVESTMENTS, LP F.K.A. CORNELL CAPTIAL PARTNERS, LP, YORKVILLE ADVISORS, LLC, TAX MATTERS PARTNER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 8, 2018.

Attorney(s) appearing for the Case

Henry C. Cheng , Ellis L. Reemer , and Tamara L. Shepard , for petitioners.

Gretchen A. Kindel , Robert T. Bennett , Mary Helen Weber , and Charles E. Buxbaum , for respondent.

OPINION

This case comes before the Court on a motion to dismiss for lack of jurisdiction filed by the tax matters partner (TMP) for YA Global Investments, LP (YA Global). In its motion, the TMP argues that withholding tax under section 14461 is not a partnership item and as a result the adjustments...

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