Please ensure Javascript is enabled for purposes of website accessibility

01-1631 S & O Liquidating Partnership, et al. v. CIR

By: dmc-admin//May 28, 2002//

01-1631 S & O Liquidating Partnership, et al. v. CIR

By: dmc-admin//May 28, 2002//

Listen to this article

“In this case, although the Beach group opposed the entry of a final order allowing the Spicer partners to participate in the settlement, the group proceeded to file amended tax returns along with ‘final and conclusive’ closing agreements shortly after the Tax Court entered its decision. Thus, by its own actions, the group manifested an intent to proceed with the settlement and adhere to its requirements. The group waived any objections to the Tax Court’s ruling on the inclusion of the Spicer partners and, therefore, mooted the underlying controversy.”

Dismissed.

Appeal from the United States Tax Court, Colvin, J., Coffey, J.

Polls

What kind of stories do you want to read more of?

View Results

Loading ... Loading ...

Legal News

See All Legal News

WLJ People

Sea all WLJ People

Opinion Digests