Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caDC-01-05429/USCOURTS-caDC-01-05429-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 

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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.

O R D E R

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 consistent 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 partnership, and because the evidence of record would not have

supported such a finding if made, we reverse and remand

USCA Case #01-5429 Document #724817 Filed: 01/10/2003 Page 1 of 2
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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

USCA Case #01-5429 Document #724817 Filed: 01/10/2003 Page 2 of 2