Bakersfield Energy Partners, LP v. Commissioner

How courts have described this case

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

• noting that Section 6229 “provides a minimum time period in which the IRS can assess a tax deficiency”
• finding that insurer had a history of biased claims administration based on well-documented pattern of “erroneous and arbitrary benefit denials, bad faith contract misinterpretations, and other unscrupulous tactics”
• ‘‘the IRS argues that Colony, read correctly, inter- preted § 275(c) as having the same meaning as § 6501(e)(1)(A)(i) and applying only to taxpayers in a trade or business’’

Source: CourtListener parenthetical corpus (CC0).