28 U.S.C. § 1508
Jurisdiction for certain partnership proceedings
The Court of Federal Claims shall have jurisdiction to hear and to render judgment upon any petition under section 6226 or 6228(a) of the Internal Revenue Code of 1986.
Notes of Decisions
Cited in 22
cases, 2004–2015 · leading case: Salman Ranch Ltd. v. United States, 573 F.3d 1362 (Fed. Cir. 2009).
Salman Ranch Ltd. v. United States, 573 F.3d 1362 (Fed. Cir. 2009). “[1] Pursuant to 28 U.S.C. § 1508 , the Court of Federal Claims has jurisdiction to hear and render judgment upon any petition under I.”
Marriott Int'l Resorts, L.P. v. United States, 586 F.3d 962 (Fed. Cir. 2009). “JURISDICTION Marriott Resorts and JBS filed their complaints in this court pursuant to 28 U.S.C. § 1508 and I.R.C. § 6226. In accord with I.”
Basr P'ship v. United States, 795 F.3d 1338 (Fed. Cir. 2015). “§ 6226(a); see also 28 U.S.C. § 1508 (“The Court of Federal Claims shall have jurisdiction to hear and to render judgment upon any petition under section 6226 .”
Stobie Creek Investments, LLC v. United States, 82 Fed. Cl. 636 (Fed. Cl. 2008). “” 28 U.S.C. § 1508 (2000). Under I.R.C. § 6226, part of the Tax Equity and Fiscal Responsibility Act of 1982 (“TEFRA”), see I.”
Jade Trading, LLC ex rel. Ervin Capital, LLC v. United States, 80 Fed. Cl. 11 (Fed. Cl. 2007). “” 28 U.S.C. § 1508 . Section 6226(f) gives this Court jurisdiction to determine all partnership items of the partnership for the partnership taxable year to which the notice of final partnership administrative adjustment relates, the proper allocation of such items among the…”
Cox v. United States, 105 Fed. Cl. 213 (Fed. Cl. 2012). “”); 28 U.S.C. § 1508 ("Jurisdiction for certain partnership proceedings”).”
Dumont v. United States, 85 Fed. Cl. 425 (Fed. Cl. 2009). “§ 501 (c)(3) and related provisions of the Internal Revenue Code), and 28 U.S.C. § 1508 (grant of jurisdiction over certain partnership proceedings under 26 U.”
Basr P'ship, by & Through, William F. Pettinati, Sr., Tax Matters Partner v. United States, 113 Fed. Cl. 181 (Fed. Cl. 2013). “This ease concerns a petition filed in the United States Court of Federal Claims, pursuant to 28 U.S.C. § 1508 , for a readjustment and refund of federal taxes paid, plus interest.”
Buser v. United States, 85 Fed. Cl. 248 (Fed. Cl. 2009). “Additionally, the court has jurisdiction under 28 U.S.C. § 1508 to hear cases concerning certain partnership proceedings under 26 U.”
Gluck v. United States, 84 Fed. Cl. 609 (Fed. Cl. 2008). “Additionally, the court has jurisdiction under 28 U.S.C. § 1508 to hear cases concerning certain partnership proceedings under 26 U.”
Artuso v. United States, 80 Fed. Cl. 336 (Fed. Cl. 2008). “§ 501 (c)(3) and related provisions of the Internal Revenue Code); and under 28 U.S.C. § 1508 (grant of jurisdiction over certain partnership proceedings under 26 U.”
Kislev Partners, L.P. v. United States, 84 Fed. Cl. 385 (Fed. Cl. 2008). “Section 6226(f) gives this Court jurisdiction to determine all partnership items of the partnership for the partnership taxable year to which the notice of final partnership administrative adjustment relates, the proper allocation of such items among the partners, and the…”
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