1. Home
  2. Browse Decisions
  3. F.Supp.3d
  4. 8 F.Supp.3d
  5. 8 F.Supp.3d 142 (2014)
 

TIFD III-E INC. v. U.S.

Nos. 01cvl839 (SRU) (lead), 01cvl840 (SRU).

8 F.Supp.3d 142 (2014)

TIFD III-E INC., The Tax Matters Partner of Castle Harbour-I Limited-Liability Company, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Connecticut.

Signed March 28, 2014.

Attorney(s) appearing for the Case

Ann H. Rubin, Carmody & Torrance, Waterbury, CT, Anthony M. Fitzgerald, David S. Hardy, Carmody & Torrance, New Haven, CT, David J. Curtin, Michael J. Desmond, William S. McKee, William F. Nelson, Bingham McCutchen, John A. Galotto, McKee & Nelson, Washington, DC, Suzanne C. Feese, King & Spalding, Atlanta, GA, for Plaintiff.

Christine Grant Michaelis, Lara E. Ewens, Robert J. Higgins, Barry E. Reiferson, U.S. Department of Justice, Washington, DC, John B. Hughes, U.S. Attorney's Office, New Haven, CT, for Defendant.

RULING ON MOTION FOR IPOSITION OF THE NELIGENCE PENALTY

STEFAN R. UNDERHILL, District Judge.

Defendant, the United States, moves for an order imposing a negligence penalty on plaintiff TIFD III-E Inc. ("TIFD") for tax years 1997 and 1998. During the 1990s, TIFD's parent company, General Electric Capital Corporation ("GECC"), joined with a pair of Dutch banks ("the Dutch Banks" or "the Banks") to form an aircraft leasing company. TIFD considered the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases