Rainbow Sch., Inc. v. Rainbow Early Educ. Holding LLC

How courts have described this case

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

• holding that a notice partner who was also the tax matters partner could file petition during the longer § 6226(b) window for notice partners
• holding that the term \notice partner\ generally includes any partner whose name and address appear on the relevant partnership returns
• holding that a tax matters partner who fails to file a petition by the 90-day deadline may file a petition in its capacity as a notice partner by the 150-day deadline
• holding that a tax matters partner who fails to file a petition by the 90-day deadline may file a petition in its capacity as a notice partner by the 150-day deadline
• discussing IRC § 6226(a) and (b)
• discussing IRC § 6226(a) and (b)

Source: CourtListener parenthetical corpus (CC0).