United States DC Circuit
ANDANTECH L.L.C. v. COMM'R OF INTERNAL REVENUE, 02-1213/1215
In challenges to final administrative adjustments to a partnership's tax returns, invalidation of the partnership is affirmed, but record is insufficient 1) to determine how reported income and losses should be allocated once the partnership is disregarded, and 2) as to whether the court has jurisdiction to make that decision.
Appellate Information
- Decided 06/17/2003
- Published 06/17/2003
Judges
Court
- United States DC Circuit