Opinion
14179-17
04-24-2023
901 SOUTH BROADWAY LIMITED PARTNERSHIP, STANDARD DEVELOPMENT, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
James S. Halpern Judge
Pursuant to the order of the United States Court of Appeals for the Ninth Circuit, it is
ORDERED that the ORDER and DECISION entered and served November 30, 2021, as amended by our ORDER served January 6, 2022, is further amended in that the charitable contribution by the partnership for the taxable year ended December 31, 2007, reported by the partnership as $20,010,000.00, is determined not to be $0.00 but is determined to be $5,802,900. It is further
ORDERED that, in all other respects, the ORDER and DECISION remains in full force and effect.