Southgate Master Fund, LLC Ex Rel. Montgomery Capital Advisors, LLC v. United States (2009)
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· 21 citation events
across 8 courts.
Showing the 7 strongest citers on record
(one row per citing case, strongest signal kept).
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In re Wyly (2016)
Montgomery Capital Advisors, LLC v. U.S., 651 F.Supp.2d 596, 649 (N.D.Tex.2009), aff'd, 659 F.3d 466 (5th Cir.2011). .
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Rasmussen v. Foundation for Affordable Housing (2025)
Advisors, LLC v. United States, 651 F. Supp. 2d 596, 653-54 (N.D.
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Superior Trading, LLC v. Comm'r (2012)
Consequently, the court gave controlling weight to the finding "that Plaintiff sought legal advice from qualified accountants and tax attorneys concerning the legal implications of their investments and the resulting tax deductions and hired professionals to write two detailed tax opinions." Id. at 668.
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Heger v. United States (2012)
Montgomery Capital Advisors, LLC v. United States, 651 F.Supp.2d 596, 649 (N.D.Tex.2009), aff 'd, 659 F.3d 466 (5th Cir.2011).
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Montgomery v. Internal Revenue Serv. (2018)
See Southgate Master Fund, LLC v. United States , 651 F.Supp.2d 596 , 598 (N.D.
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Chemtech Royalty Associates, L.P. v. United States (2016)
See Southgate Master Fund, LLC v. United States, 651 F.Supp.2d 596, 666 (N.D.Tex.2009), aff 'd on other grounds, 659 F.3d 466 (5th Cir.2011) (holding that the plaintiff had substantial authority for its position even though the court also held the partnership to be a sham). 22 .Morris, moreover, involved the shifting of income between spouses at a time of steeply graduated tax rates and before creation of the married-filing-jointly status on income tax returns.
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Montgomery v. Internal Revenue Service (2018)
See Southgate Master Fund, LLC v. United States, 651 F. Supp. 2d 596, 598 (N.D.