Boca Invst Prtnshp v. United States

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.

ORDER
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 consis-
tent 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 partner-
ship, and because the evidence of record would not have
supported such a finding if made, we reverse and remand
 2

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