Rhone-Poulenc Surfactants And Specialties, L.P. v. Commissioner Of Internal Revenue (2001)
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· 48 citation events
across 14 courts.
Showing the 19 strongest citers on record
(one row per citing case, strongest signal kept).
Treatment trajectory · 2001 → 2026 · click a year to view the case as of then
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Schoppe v. Commissioner of Internal Revenue (2013)
In Rhone-Poulenc Surfactants and Specialties, L.P. v. Commissioner, 249 F.3d 175, 177-178 (3d Cir.2001), the IRS issued a notice of administrative adjustment of partnership items and the debtor filed a petition in Tax Court seeking to challenge the assessment.
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CONSTITUTION PARTY OF, PENN. v. Cortes (2010)
Courts are “without power to give advisory opinions.” Rhone-Poulenc-Surfactants and Specialties, L.P. v. C.I.R., 249 F.3d 175, 182 (3d Cir.2001) (quoting Alabama State Fed’n of Labor v. McAdory, 325 U.S. 450, 461 , 65 S.Ct. 1384 , 89 L.Ed. 1725 (1945)).
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SWN Production Company, LLC v. BlueBeck, LTD (2023)
“To satisfy Article III’s case or controversy requirement, an action must present (1) a legal controversy that is real and not hypothetical, (2) a legal controversy that affects an individual in a concrete manner so as to provide the factual predicate for reasoned adjudication, and (3) a legal controversy so as to sharpen the issues for judicial resolution.” Rhone-Poulenc Surfactants & Specialists, L.P. v. C.I.R., 249 F.3d 175, 182 (3d Cir. 2001) (quoting Travelers Ins.
quoting Travelers Ins. Co. v. Obusek, 72 F.3d 1148, 1153 (3d Cir. 1995)
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KiOR, Inc. (2020)
Pursuant to the Trust Agreement, the Reorganized Debtor and Liquidating Trustee share the information and documents covered by privilege – the Court is not ruling whether the Liquidating Trust is a “co-holder” of the privilege, which would be an even higher claim to the privileged information. for [the Liquidating Trustee] to conduct coordinated discovery of the merits-based and jurisdictional issues” in both the Trustee Lawsuit and the AG Lawsuit). 75 Rhone-Poulenc Surfacta…
internal quotation marks and citations omitted
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Grapevine Imports, Ltd. v. United States (2006)
As noted by the Third Circuit, “[t]he TEFRA partnership provisions were enacted ... in response to the ‘mushrooming administrative problems experienced by the Internal Revenue Service in auditing returns of partnerships, particularly tax shelter partnerships with numerous partners.’ ” Rhone-Poulenc Surfactants and Specialties, L.P. v. Comm’r of Internal Revenue, 249 F.3d 175, 178 (3rd Cir.2001) (quoting Boyd, 101 T.C. at 368 ). 12 Yet, under plaintiffs’ interpretation of sec…
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McNeil v. Powers (2004)
Rhone-Poulenc Surfactants & Specialties, L.P., GAF v. Comm'r of Internal Rev., 249 F.3d 175, 180 (3rd Cir.2001); Aiello v. Providian Fin.
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McNeil v. Powers (2004)
Rhone-Poulenc Surfactants & Specialties, L.P. v. Comm’r of Internal Revenue, 249 F.3d 175, 180 (3d Cir. 2001); Aiello v. Providian Fin.
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Safety National Casualty Corp. v. Kaiser Aluminum & Chemical Corp. (In Re Kaiser Aluminum Corp.) (2003)
Rhone-Poulenc Surfactants and Specialties, L.P. v. C.I.R., 249 F.3d 175, 180 (3d Cir .2001).
As our Court of Appeals mentioned just last month, “that already firmly established concept has not been eroded by time.” Rhone-Poulenc Surfactants and *724 Specialties, L.P. v. Comm. of Internal Revenue, 249 F.3d 175, 182 (3d Cir.2001).
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United States v. Angel Rodriguez (2023)
See Rhone- Poulenc Surfactants & Specialties, L.P. v. Comm’r, 249 F.3d 175, 182-83 (3d Cir. 2001).
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Haag v. United States (2007)
Compare Delpit v. Comm’r, 18 F.3d 768, 770-71 (9th Cir.1994), with Rhone-Poulenc Surfactants and Specialties, L.P. v. Comm’r, 249 F.3d 175 , 180 (3d Cir.2001); Roberts v. Comm’r, 175 F.3d 889, 894-95 (11th Cir. 1999); Freeman v. Comm’r, 799 F.2d 1091, 1092-93 (5th Cir.1986) (per curiam).
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In re Bennett (2015)
See Rhone-Poulenc Surfactants & Specialties, L.P. v. C.I.R., 249 F.3d 175, 180 (3d Cir.2001) (following Roberts v. Comm’r, 175 F.3d 889, 893-96 (11th Cir.1999) and Freeman v. Comm’r, 799 F.2d 1091 (5th Cir.1986) (per curiam) and declining to follow Delpit v. Comm’r, 18 F.3d 768, 770-73 (9th Cir.1994)).
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BLAK Investments, Kyle W. Manroe Trust, Robert and Lori Manroe, Trustees, Tax Matters Partner v. Commissioner (2009)
See Rhone-Poulenc Surfactants & Specialties, L.P. v. Commissioner, 114 T.C. 533 (2000), appeal dismissed and remanded 249 F.3d 175 (3d Cir. 2001). * * * In Rhone-Poulenc Surfactants & Specialties, L.P. v. Commissioner, supra, the Court determined that section 6226 enabled the partners in a partnership action to assert that the period of limitations for assessing any tax attributable to partnership items had expired and that the Court had jurisdiction to decide whether that a…
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In Re McDaniel (2004)
See Rhone-Poulenc Surfactants & Specialties, L.P. v. Commr., 249 F.3d 175, 180 (3d Cir.2001); Roberts v. Commr., 175 F.3d 889, 893-95 (11th Cir.1999); Freeman v. Commr., 799 F.2d 1091, 1092-93 (5th Cir.1986) (per curiam).
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Comm'r
See Rhone-Poulenc Surfactants & Specialties, L.P. v. Commissioner, 114 T.C. 533 (2000), appeal dismissed and remanded 249 F.3d 175 (3d Cir. 2001).
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Comm'r
See Rhone-Poulenc Surfactants & Specialties, L.P. v. Commissioner , 114 T.C. 533 (2000) , appeal dismissed and remanded 249 F.3d 175 (3d Cir. 2001) . * * * In Rhone-Poulenc Surfactants & Specialties, L.P. v. Commissioner , supra , the Court determined that section 6226 enabled the partners in a partnership action to assert that the period of limitations for assessing any tax attributable to partnership items had expired and that the Court had jurisdiction to decide whether t…
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Jade Trading, LLC v. United States (2008)
See generally, Rhone-Poulenc Surfactants & Specialties, L.P. v. Comm’r, 249 F.3d 175, 178 (3d Cir.2001). .
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Blasius
See Rhone-Poulenc Surfactants & Specialties, L.P. v. Commissioner, 114 T.C. 533 , 543 (2000) , appeal dismissed and remanded 249 F.3d 175 ↩ (3d Cir. 2001) . 15.
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Commissioner
See, e.g., Rhone- Poulenc Surfactants & Specialties, L.P. v. Commissioner, 114 T.C. 533 , 548 (2000) , appeal dismissed and remanded 249 F.3d 175 (3d Cir. 2001) .