David Paul Dohrn Vs. Mooring Tax Asset Group, L.l.c., Layne Pershing, Jason Rathje And Shawn Rathje, D/b/a Rpr Partnership Vs. Mooring Tax Asset Group, L.l.c., Cross-appellee. Appeal From The Iowa Distric

How courts have described this case

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

• applying collateral estoppel to a prior determination that a partnership lacked economic substance after a prior case determining the relationship between the taxpayer and the partnership
• taxpayers have burden of proof with respect to sec. 6662(b)(2) substantial understatement penalties
• \This Court may raise the doctrine of issue preclusion sua sponte.\

Source: CourtListener parenthetical corpus (CC0).