No. 20-1160
West Ventures L.P., fka Sleiman Ventures, L.P., et al. v. Commissioner of Internal Revenue
Response Waived
Tags: affected-item affected-items irs-examination outside-basis partner-level-adjustments partnership-items partnership-taxation statute-of-limitations tax-partnership tefra
Key Terms:
Environmental SocialSecurity Immigration
Environmental SocialSecurity Immigration
Latest Conference:
2021-04-16
Question Presented (AI Summary)
Whether a partner's outside basis is a 'partnership item' or an 'affected item'
Question Presented (OCR Extract)
question presented is whether a partner’s outside basis is a “partnership item” of the partner or (and thus covered by the parties’ extension agreement) as held by the Ninth Circuit or whether the partner’s outside basis is properly characterized as an “affected item” (and thus outside the extension agreement) consistent with Woods and every other circuit to have considered the issue.
Docket Entries
2021-04-19
Petition DENIED.
2021-03-24
DISTRIBUTED for Conference of 4/16/2021.
2021-03-15
Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
2021-02-19
Petition for a writ of certiorari filed. (Response due March 25, 2021)
Attorneys
Commissioner of Internal Revenue
Elizabeth B. Prelogar — Acting Solicitor General, Respondent
Elizabeth B. Prelogar — Acting Solicitor General, Respondent
West Ventures L.P., FKA Sleiman Ventures, L.P.; Anthony T. Sleiman, Tax Matters Partner
Susan Elizabeth Seabrook — Winston & Strawn LLP, Petitioner
Susan Elizabeth Seabrook — Winston & Strawn LLP, Petitioner