AmeriGas Propane, LP v. Jose Francisco Aboytes-Muñiz, Andy Medina-Cardenas and Bernabe Bustillo-Rivera

How courts have described this case

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

• holding that sole TMP of a partnership who was disqualified as a TMP by virtue of bankruptcy had no authority to bind the partnership on tax matters
• following dissolution of the partnership on bankruptcy, general partner no longer had authority to act for the partnership and enter into section 6229(b)(1)(B) agreement
• following dissolution of the partnership on bankruptcy, general partner no longer had authority to act for the partnership and enter into section 6229(b)(1)(B) agreement
• analyzing the effect of bankruptcy on the dissolution of a Utah partnership under Utah law, and holding that the partnership’s TMP no longer had authority to bind the partnership
• \ Section 6229(a) provides for a 3-year limitation period for the assessment of tax attributable to a partnership item.\
• “Section 6229(a) provides for a 3-year limitation period for the assessment of tax attributable to a partnership item.”

Source: CourtListener parenthetical corpus (CC0).