Applicability of basis overstatement penalty to partnership item

legal_issue
3 mentions 1 recordings first heard Oct 2013 last heard Oct 2013 ±0 this week

Whether the basis overstatement penalty applies to partnership items

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Stephen G. BreyerSupreme Court of the United States · United States v. Woods (12-562) · 56:34 · Oct 2013
…I just told you what a partnership item was.…
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Stephen G. BreyerSupreme Court of the United States · United States v. Woods (12-562) · 56:29 · Oct 2013
…That is, does it relate to a partnership item?…
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Stephen G. BreyerSupreme Court of the United States · United States v. Woods (12-562) · 56:22 · Oct 2013
…Does this penalty relate to a partnership item?…
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