The Supreme Court has granted writs of certiorari, vacated judgments and remanded the following cases for further consideration in light of its decision in Home Concrete & Supply, LLC, SCt, 2012-1 USTC ¶50,315 (TAXDAY, 2012/04/26, J.1).
K.H. Beard, CA-7, 2011-1 USTC ¶50,176,
Grapevine Imports, Ltd., CA-FC, 2011-1 USTC ¶50,264,
Salman Ranch Ltd., CA-FC, 2009-2 USTC ¶50,528,
Intermountain Insurance Services of Vail, LLC, CA-D.C., 2011-2 USTC ¶50,468, and
Utam, Ltd., CA-D.C., 2011-2 USTC ¶50,467.
Other References:
Code Sec. 6501
CCH Reference – 2012FED ¶38,971.13
CCH Reference – 2012FED ¶38,971.40
CCH Reference – 2012FED ¶38,971.76
Tax Research Consultant
CCH Reference – TRC PART: 60,352.10
CCH Reference – TRC IRS: 30,152.15
CCH Reference – TRC IRS: 30,152.40
