1. Home
  2. Browse Decisions
  3. Memo.
  4. T.C. Memo.
  5. T.C. Memo. 2021-59
 

BRC OPERATING COMPANY LLC v. COMMISSIONER OF INTERNAL REVENUE

Docket Nos. 12922-16, 12923-16.

T.C. Memo. 2021-59

BRC OPERATING COMPANY LLC, BLUESCAPE RESOURCE COMPANY LLC, TAX MATTERS PARTNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. BLUESCAPE RESOURCES COMPANY LLC, BLUESCAPE RESOURCES INVESTORS LLC, TAX MATTERS PARTNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed May 12, 2021.

Attorney(s) appearing for the Case

Charles W. Hall, Robert C. Morris, Andrew P. Price, and Richard L. Hunn, for petitioners.

Jeffrey B. Fienberg, Travis Vance, Julie M. Holmes Chapel, and Ashley Vaughan Targac, for respondent.

MEMORANDUM OPINION

These consolidated cases are before the Court on respondent's motion for partial summary judgment, and petitioners' motion for partial summary judgment. In two notices of final partnership administrative adjustment (FPAA) dated March 7, 2016, respondent disallowed reported costs of goods sold for the tax...

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