Skip to main content
· 3/18/1940

Alexander v. Rea

Citations

  • 110 F.2d 898
  • 5 U.S. Tax Cas. (CCH) 1635
  • 24 A.F.T.R. (P-H) 807
  • 1940 U.S. App. LEXIS 4689

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • holding that statute of limitations defense to issuance of an FPAA is a partnership item that must be raised at the partnership level
  • upholding penalties where record did not show that adviser was qualified to evaluate investment

Source: CourtListener parenthetical corpus (CC0).

Judges: Bratton, Huxman, Phillips

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.