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SHASTA STRATEGIC INV. FUND LLC v. U.S.

Case No. 04-cv-04264-RS (Related to Case Nos. C-04-4309-RS, C-04-4398-RS, C-04-4964-RS, C-05-1123-RS, C-05-1996-RS, C-05-2835-RS, and C-05-3887-RS).

76 F.Supp.3d 895 (2014)

SHASTA STRATEGIC INVESTMENT FUND LLC, et al., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N.D. California.

Signed December 19, 2014.

Attorney(s) appearing for the Case

David A. York, Latham & Watkins, Menlo Park, CA, Margaret Tough, Steven Mark Bauer, Nicholas Yuanming Lin, Evangeline Zimmerman Burbidge, Latham & Watkins LLP, Martin Aaron Schainbaum, Martin A. Schainbaum P.L.C., San Francisco, CA, David W. Wiechert, Jessica Claire Munk, Law Office of David W. Wiechert, San Clemente, CA, for Plaintiffs.

Adair Ford Boroughs, James Edward Weaver, Adam D. Strait, Landon Monte Yost, William Carl Hankla, Department of Justice, Washington, DC, for Defendant.

ORDER ON SUPPLEMENTAL MOTIONS FOR SUMMARY JUDGMENT

I. INTRODUCTION

Pursuant to the Tax Equity and Fiscal Responsibility Act of 1982 ("TEFRA"), petitioners initiated these proceedings to challenge the government's treatment of partnership items in their 1999 and 2000 tax returns....

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