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SOUTHGATE MASTER FUND EX REL. MONTGOMERY v. U.S.

Civil Action No. 3:06-CV-2335-K.

651 F.Supp.2d 596 (2009)

SOUTHGATE MASTER FUND, LLC, by and through MONTGOMERY CAPITAL ADVISORS, LLC, its Tax Matters Partner, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Texas, Dallas Division.

August 18, 2009.

Attorney(s) appearing for the Case

M. Todd Welty, Claire Irene Wade, Sonnenschein Nath & Rosenthal LLP, Daniel H. Charest, Kenneth E. Gardner, Terrell W. Oxford, Susman Godfrey LLP, Dallas, TX, Justin Kattan, Sonnenschein Nath & Rosenthal LLP, New York, NY, Steven Merouse, Sonnenschein Nath & Rosenthal LLP, Chicago, IL, for Plaintiff.

Richard G. Jacobus, Justin S. Kim, Robert J. Kovacev, Washington, DC, David G. Adams, U.S. Department of Justice, Michael C. Prindible, Internal Revenue Service, Dallas, TX, for Defendant.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

ED KINKEADE, District Judge.

This case is a tax dispute between Plaintiff Southgate Master Fund, LLC ("Southgate") and the United States of America (the "Government"). It is a civil action by the Plaintiff against the United States under 26 U.S.C. § 6226 for readjustment of partnership items. Based on the findings and conclusions set forth today, the Court holds that although Southgate's claimed capital loss appeared...

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