David A. Field and Ellen J. Field v. United States

How courts have described this case

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

• “interest is an ‘affected item’ ... rather than a ‘partnership item’ and therefore could not be reviewed at a partnership level proceeding.”
• “interest is an ‘affected item’ . . . rather than a ‘partnership item’ and therefore could not be reviewed at a partnership level proceeding.”
• additional interest under former Section 6621(c) is not a partnership item but rather is an affected item that turns on factual determinations made at the individual partner level and thus is not a mere computational adjustment

Source: CourtListener parenthetical corpus (CC0).