Oakbrook Land Holdings LLC vs Comm'r of Internal Rev.

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2022 Supreme(US)(ca6) 47

COURT OF APPEALS FOR THE SIXTH CIRCUIT
Oakbrook Land Holdings LLC – Appellant
Versus
Comm'r of Internal Rev. – Respondent

UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT

┐ OAKBROOK LAND HOLDINGS, LLC; WILLIAM DUANE │ HORTON, Tax Matters Partner, │ Petitioners-Appellants, > No. 20-2117 │ │ v. │ │ COMMISSIONER OF INTERNAL REVENUE, │ Respondent-Appellee. │ ┘

On Appeal from the United States Tax Court. No. 005444-13—Mark V. Holmes, Judge.

Argued: October 27, 2021

Decided and Filed: March 14, 2022

Before: GUY, MOORE, and GIBBONS, Circuit Ju

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2022 Supreme(US)(ca6) 47

COURT OF APPEALS FOR THE SIXTH CIRCUITOakbrook Land Holdings LLC – AppellantVersusComm'r of Internal Rev. – Respondent

COURT OF APPEALS FOR THE SIXTH CIRCUIT
Oakbrook Land Holdings LLC – Appellant
Versus
Comm'r of Internal Rev. – Respondent