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JADE TRADING, LLC v. U.S.

No. 03-2164T.

JADE TRADING, LLC, ET AL., Plaintiffs, v. THE UNITED STATES, Defendant.

United States Court of Federal Claims.

April 29, 2011.

Attorney(s) appearing for the Case

David D. Aughtry, Chamberlain, Hrdlicka, White, Williams, & Martin, 191 Peachtree Street, N.E., 34th Floor, Atlanta, GA, and Linda S. Paine, Chamberlain, Hrdlicka, White, Williams, & Martin, 1200 Smith Street, 14th Floor, Houston, TX, for Plaintiffs.

Joseph B. Syverson, U.S. Department of Justice, P.O. Box 26, Ben Franklin Post Office, Washington, D.C., for Defendant.

OPINION AND ORDER FOLLOWING REMAND

MARY ELLEN COSTER WILLIAMS, Judge.

This tax case comes before the Court on remand from the United States Court of Appeals for the Federal Circuit for a determination of whether this Court possesses jurisdiction to apply accuracy-related penalties in this partnership proceeding. In Jade Trading, LLC v. United States, 80 Fed. Cl. 11 (2007) ("Jade Trading I"), this Court found...

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