Chamber Tells DC Circ. That IRS Partnership Test Is Too Rigid

By Eli Flesch · January 13, 2021, 7:14 PM EST

Internal Revenue Service standards for determining if an entity is a legitimate partnership entitled to certain tax benefits are too rigid, the U.S. Chamber of Commerce told the D.C. Circuit on...

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Case Information

Case Title

Cross Refined Coal, LLC, et al v. Cmsnr. IRS

Case Number

20-1015

Court

Appellate - DC Circuit

Nature of Suit

Date Filed

January 21, 2020