United States Federal Circuit

Taxpayers are not entitled to reduce their partnership tax liability based on the statutory right to a consistent settlement of "partnership items" under Section 6224(c)(2) of the Internal Revenue Code.

Appellate Information

• Decided 03/23/2001
• Published 03/23/2001

Judges

• LOURIE, Circuit Judge., Before LOURIE, SCHALL, and BRYSON, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Dennis N. Brager,Law Offices of Dennis N. Brager, A.P.C., of Los Angeles, CA, argued for plaintiffs-appellants.


• For Appellees:
  
• Teresa E. McLaughlin, Attorney, Tax Division, Department of Justice, of Washington, DC, argued for defendant-appellee.   With her on the brief was Teresa T. Milton, Attorney.