Opinion · United States Court of Appeals for the Fifth Circuit
METRO RIVERBOAT v. U.S., 264 Fed.Appx. 461 (5th Cir. 2007)
METRO RIVERBOAT ASSOCIATES INC.; Norbert A. Simmons, Plaintiffs-Appellantsv. UNITED STATES of America; Bally's La. Inc.; Belle of Orleans LLC,Defendants-Appellees., 264 F. App'x 461 (5th Cir. 2008)
- Type
- Opinion
- Court
- United States Court of Appeals for the Fifth Circuit
- Jurisdiction
- Federal
- Date
- 2008-02-04
- Topic
- general
METRO RIVERBOAT v. U.S., 264 Fed.Appx. 461 (5th Cir. 2007) METRO RIVERBOAT ASSOCIATES INC.; Norbert A. Simmons, Plaintiffs-Appellantsv. UNITED STATES of America; Bally's Louisiana Inc.; Belle of Orleans LLC,Defendants-Appellees. No. 07-30045.United States Court of Appeals, Fifth Circuit.
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UpLaw has not yet analyzed METRO RIVERBOAT v. U.S., 264 Fed.Appx. 461 (5th Cir. 2007). The absence of a flag is not a finding that it is good law.
METRO RIVERBOAT v. U.S.,264 Fed.Appx. 461(5th Cir. 2007)
METRO RIVERBOAT ASSOCIATES INC.; Norbert A. Simmons, Plaintiffs-Appellants
v. UNITED STATES of America; Bally's Louisiana Inc.; Belle of Orleans LLC,
Defendants-Appellees.
No. 07-30045.
United States Court of Appeals, Fifth Circuit.
February 4, 2008.
William C. Gambel, James Timothy Betbeze, Milling Benson Woodward, New Orleans, LA, for Plaintiffs-Appellants.
Lynne M. Murphy, Department of Justice Trial Attorney, Washington, DC, Todd Alexander Rossi, Kean, Miller, Hawthorne, D'Armond, McCowan Jarman, Baton Rouge, LA, for Defendants-Appellees.
Lynne M. Murphy, Department of Justice Trial Attorney, Washington, DC, Todd Alexander Rossi, Kean, Miller, Hawthorne, D'Armond, McCowan Jarman, Baton Rouge, LA, for Defendants-Appellees.
Appeal from the United States District Court for the Eastern District of Louisiana, New Orleans, 2-.05-CV-3109.
Before JONES, Chief Judge, GARWOOD, and JOLLY, Circuit Judges.
The district court did not err in denying appellant Metro's claim under26 U.S.C. 6226because no final partnership administrative adjustment was issued. The Internal Revenue Service made no adjustment to the partnership return.SeeAtlantic Richfield Co. v. Department of Treasury, 1996 WL 788366 (D.D.C. 1996).
The district court properly dismissed appellant Metro's § 6228 claim because no valid administrative-adjustment request (IRS Form 8082) was filed. The Form 8082 filed was not completed in such a way as to constitute a valid Administrative Adjustment Request. No contrary argument is presented in appellants' brief.
AFFIRMED.
The district court properly dismissed appellant Metro's § 6228 claim because no valid administrative-adjustment request (IRS Form 8082) was filed. The Form 8082 filed was not completed in such a way as to constitute a valid Administrative Adjustment Request. No contrary argument is presented in appellants' brief.
AFFIRMED.