| 19-536 |
Bocilla Island Seaport, Inc., fka Highpoint Tower Technology, Inc. v. Commissioner of Internal Revenue |
Eleventh Circuit |
2019-10-24 |
Denied |
Response Waived |
basis-adjustment deficiency-determination due-process partner-level partner-level-penalty partner-level-proceeding partnership-basis penalty penalty-imposition reasonable-cause statutory-interpretation tax-court tax-court-jurisdiction tax-procedure united-states-v-woods |
This Tax Court partner-level penalty jurisdiction case raises these four interrelated issues:
1) Should "each partner's outside basis [in his partner… |