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Legal Alert: U.S. Supreme Court Resolves Circuit Split: Holds Valuation Misstatement Penalty Applies in Partnership Tax Shelter...

On December 3, 2013, the U.S. Supreme Court unanimously reversed the U.S. Court of Appeals for the Fifth Circuit and held that (1) a federal district court in a partnership-level proceeding had jurisdiction to determine the...more

12/20/2013 - Asset Valuations Income Taxes IRS Jurisdiction Material Misstatements Partnerships Penalties SCOTUS Tax Shelters TEFRA Underpayment

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