Rjt Investments X Randall J. Thompson Tax Matters Partner 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 a determination that a partnership is a sham is a partnership item
• holding that the determination that a partnership is a sham is a \legal determination\ that \falls squarely within\ the definition of a partnership item pursuant to Treas. Reg. § 301.6231 (a)(3)-1(b)

Source: CourtListener parenthetical corpus (CC0).