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07-857 - KSP Investments, Inc. v. United States of America


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07-857 - KSP Investments, Inc. v. United States of America
January 17, 2008
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Order signed by Judge James S. Gwin on 1/17/08 denying plaintiff's motion to exclude opinion testimony of defense expert witness Manfred Ernst. (Related Docs. 55, 59, 69) (M,G)
January 17, 2008
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Order signed by Judge James S. Gwin on 1/17/08 denying plaintiff's motion to exclude opinion testimony of defense expert witness Karel Schweiss. (Related Docs. 54, 57, 72) (M,G)
January 18, 2008
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Order signed by Judge James S. Gwin on 1/18/08 denying plaintiffs motion to exclude the opinion testimony of the defendants expert witnesses Thomas Lys, Morris Shinderman, and Matthias Heisse. (Related Docs. 53, 56, 68, 70, 71) (M,G)
May 28, 2008
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Opinion and Order signed by Judge James S. Gwin on 5/28/08. For the reasons stated in this entry the Court sustains the IRS's determination that plaintiffs' asserted tax benefits relating to the AWG transaction are improper. The Court denies the plaintiffs' claimed depreciation deductions, interest expense deductions and amortization of transaction costs deductions. The Court also sustains the IRS's imposition of accuracy-related penalties at the partnership level for substantial understatement of tax liability. (Related Doc. 1) (M,G)