River City Ranches # 1 Ltd. v. Commissioner Of Internal Revenue

How courts have described this case

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

• holding that the assessment provisions in subtitle F may be considered partnership items
• holding that the assessment provisions in subtitle F may be considered partnership items
• “A partnership’s tax items ... are litigated in partnership proceedings — not in the individual partners’ cases.”
• “The nature of the partnerships’ transactions is ... ‘required to be taken into account ... under ... [the income tax provisions of] subtitle A.’ ” (alterations in original
• “Hoyt signed the extensions between February 1991 and March 1993—that is, in the period when the IRS was first seeking and then performing the headcount that would prove his crimes.”

Source: CourtListener parenthetical corpus (CC0).