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Sixth Circuit Denies Rehearing in Easement Deduction Case

JUN. 17, 2020

Hoffman Properties II LP et al. v. Commissioner

DATED JUN. 17, 2020
DOCUMENT ATTRIBUTES
  • Case Name
    Hoffman Properties II LP et al. v. Commissioner
  • Court
    United States Court of Appeals for the Sixth Circuit
  • Docket
    No. 19-1831
  • Judge
    Per Curiam
  • Parallel Citation
    956 F.3d 832
    2020 FED App. 0113P (6th Cir.)
    125 A.F.T.R.2d (RIA) 2020-1708
    2020 WL 1861974
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2020-23280
  • Tax Analysts Electronic Citation
    2020 TNTF 118-18
    2020 EOR 7-60
  • Magazine Citation
    The Exempt Organization Tax Review, Jul. 2020, p. 146
    86 Exempt Org. Tax Rev. 146 (2020)

Hoffman Properties II LP et al. v. Commissioner

HOFFMAN PROPERTIES II, LP; FIVE M ACQ I, LLC, TAX MATTERS PARTNER,
Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent-Appellee.

UNITED STATES COURT OF APPEALS
FOR THE SIXTH CIRCUIT

ORDER

BEFORE: GUY, THAPAR, and BUSH, Circuit Judges.

The court received a petition for rehearing en banc. The original panel has reviewed the petition for rehearing and concludes that the issues raised in the petition were fully considered upon the original submission and decision of the case. The petition then was circulated to the full court.* No judge has requested a vote on the suggestion for rehearing en banc.

Therefore, the petition is denied.

ENTERED BY ORDER OF THE COURT

Deborah S. Hunt, Clerk

FOOTNOTES

*Judge Readler recused himself from participation in this ruling.

END FOOTNOTES

DOCUMENT ATTRIBUTES
  • Case Name
    Hoffman Properties II LP et al. v. Commissioner
  • Court
    United States Court of Appeals for the Sixth Circuit
  • Docket
    No. 19-1831
  • Judge
    Per Curiam
  • Parallel Citation
    956 F.3d 832
    2020 FED App. 0113P (6th Cir.)
    125 A.F.T.R.2d (RIA) 2020-1708
    2020 WL 1861974
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2020-23280
  • Tax Analysts Electronic Citation
    2020 TNTF 118-18
    2020 EOR 7-60
  • Magazine Citation
    The Exempt Organization Tax Review, Jul. 2020, p. 146
    86 Exempt Org. Tax Rev. 146 (2020)
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