Andantech L.L.C. v. Commissioner

How courts have described this case

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

• plain language of section 6229(a) indicates a minimum period of assessment for partnership items
• plain language of section 6229(a) indicates a minimum period of assessment for partnership items
• plain language of section 6229(a) indicates a minimum period of assessment for partnership items
• “The plain language of § 6501 compels its applications to all assessments.”
• “We [have] stated ... that the basic inquiry in which we engage when determining whether a partnership is valid for tax purposes is whether, all facts considered, the parties intended to join together as partners to conduct business activity for a purpose other than tax avoidance.”

Source: CourtListener parenthetical corpus (CC0).