Attached Documents
- Oct. 23 order
- Patels’ sur-reply brief
- Commissioner’s sur-reply brief
- Alliance for Business Partnerships amicus brief
- American Forest & Paper Association amicus brief
- Eversheds amicus brief
- Modoc amicus brief
- NAM amicus brief
- American College of Tax Counsel amicus brief
- Chamber amicus brief
- NTUF amicus brief
- Tax Law Center amicus brief
- NTFC amicus brief
- Briefing order
- Extension order
- Corrected trial transcript for April 26, 2022
- Corrected trial transcript for April 27, 2022
- Corrected trial transcript for April 28, 2022
- Patels’ August 2022 opening brief with appendixes
- Commissioner’s November 2022 answering brief
- Patels’ January 2023 reply brief
- Patels’ December 2023 supplemental brief
- Commissioner’s December 2023 supplemental brief
- September 2020 memorandum opinion regarding partial summary judgment
- September 2020 order regarding partial summary judgment
- March 26 memorandum findings of fact and opinion