Transpac Drilling Venture, 1983-2 by James M. Dobbins 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.

• explaining that “the statute itself ... refers only to the ‘intent to evade taxes’ ”
• extending limitations period for assessing taxes of partners attributable to partnership items under sec. 6229(c) where partner intended to evade taxes of other partners
• extending limitations period for assessing taxes of partners attributable to partnership items under sec. 6229(c) where partner intended to evade taxes of other partners
• extending limitations period for assessing taxes of partners attributable to partnership items under sec. 6229(c) where partner intended to evade taxes of other partners
• applying Section 6229(c)(1) where one of the partners signed the partnership’s return “which reported false losses” knowing “that the limited partners would use those losses to reduce their own taxes”
• \there is no requirement in section 6229(c)(1) that the taxes the signer of the partnership return intended to evade must have been the signer's own\

Source: CourtListener parenthetical corpus (CC0).