Boca Invst Prtnshp v. United States
This text of 314 F.3d 625 (Boca Invst Prtnshp v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the D.C. Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
United States Court of Appeals FOR THE DISTRICT OF COLUMBIA CIRCUIT
No. 01–5429 September Term, 2002
Filed On: March 26, 2003
BOCA INVESTERINGS PARTNERSHIP, ET AL., APPELLEES
v.
UNITED STATES OF AMERICA, APPELLANT
–———— Before: SENTELLE, HENDERSON and TATEL, Circuit Judges.
ORDER On consideration of appellees’ unopposed motion to modify the opinion in this case, it is ORDERED that the opinion in the above-captioned case filed on January 10, 2003, be, and it hereby is, amended as follows: Page 2, line 30, add the following sentence: ‘‘This case is remanded to the district court for proceedings consis- tent with this opinion.’’ Page 12, line 5, last sentence now reads: ‘‘Because the district court did not find that a legitimate, non-tax necessity existed for the formation of the Boca partner- ship, and because the evidence of record would not have supported such a finding if made, we reverse and remand 2
this case to the district court for proceedings consistent with this opinion.’’
Per Curiam For the Court: Mark J. Langer, Clerk
By: Michael C. McGrail Deputy Clerk
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