| Daily Opinion Summaries U.S. 4th Circuit Court of Appeals | | March 29, 2011 FindLaw.com Daily Opinion Summaries Newsletter | Table of Contents LATEST SUMMARIES Administrative Law, Tax Law • Virginia Historic Tax Credit Fund v. Comm'r of Internal Revenue View FindLaw's new Case Summary Blog for U.S. 4th Circuit Court of Appeals. FindLaw's case summaries are copyrighted material and are not intended for republication without prior approval. You may, however, freely redistribute this e-mail in its entirety. To view the full-text of cases you must sign in to FindLaw.com. LATEST SUMMARIES Administrative Law, Tax Law Virginia Historic Tax Credit Fund v. Comm'r of Internal Revenue, No. 10-1333 In a tax dispute involving whether certain transactions between a partnership and its partners amounted to sales for purposes of federal tax law, I.R.C. section 707, judgment of trial court is reversed where transfer of tax credits for money qualifies as a transfer of property. Read more... Feedback We value your comments! Please take a moment to tell us what you think by sending us an e-mail. | Subscription Information Click here to subscribe to a FindLaw Newsletter. To unsubscribe, click here. | Advertising Information For more information about advertising in FindLaw Newsletters, click here. | 800 W. California Ave., Sunnyvale, CA 94086 | | | |
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