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Taxation & Estate Planning

: TaxProf Blog

D.C. Circuit: Tax Court Lacks Jurisdiction to Determine Partners' Outside Basis in Son of BOSS Case

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The D.C. Circuit yesterday ruled on the Tax Court's jurisdiction in a Son of BOSS case. Petaluma FX Partners LLC v. Commissioner, No. 08-1356 (D.C. Cir. Jan. 1, 2010): Petaluma FX Partners, LLC appeals from the Tax Court?s decision that it had jurisdiction over several partnership-level determinations and that valuation...

Full post as published by TaxProf Blog on January 13, 2010 (boomark / email).

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