United States Tenth Circuit
COLORADO GAS COMPRESSION, INC. v. COMM'R OF INTERNAL REVENUE, 02-9000
Plaintiff's capital gains for tax years 1994 through 1996, addressed by the deficiency notice, should be treated under the pre-1986 version of Internal Revenue Code section 1374; remanded for the Tax Court to calculate the capital gains tax owed under that section.
Appellate Information
- Decided 04/06/2004
- Published 04/06/2004
Judges
- HOLLOWAY, Circuit Judge., Before BRISCOE, HOLLOWAY and HARTZ, Circuit Judges.
Court
- United States Tenth Circuit
Counsel
- For Appellant:
- Garold Sims of Sims & Boster, Denver, CO, for Petitioner-Appellant.
- For Appellees:
- Teresa T. Milton Attorney, Tax Division, Department of Justice, Washington, D.C. (David English Carmack, Attorney, Tax Division, Department of Justice, Washington, D.C.; Eileen J. O'Connor, Assistant Attorney General, with her on the brief), for Respondent-Appellee.