About: Long-Term Capital Holdings v. United States

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Long Term Capital Holdings v. United States, 330 F. Supp. 2d 122 (D. Conn. 2004), was a court case argued before the United States District Court for the District of Connecticut that concerned a tax shelter used by Long-Term Capital Management, a failed hedge fund. The tax shelter had been designed by Babcock & Brown for Long-Term Capital to shelter its short-term trading gains from 1997.

Attributes	Values
rdfs:label	Long-Term Capital Holdings v. United States (en)
rdfs:comment	Long Term Capital Holdings v. United States, 330 F. Supp. 2d 122 (D. Conn. 2004), was a court case argued before the United States District Court for the District of Connecticut that concerned a tax shelter used by Long-Term Capital Management, a failed hedge fund. The tax shelter had been designed by Babcock & Brown for Long-Term Capital to shelter its short-term trading gains from 1997. (en)
name	Long-Term Capital Holdings v. United States (en)
dcterms:subject	2004 in Connecticut Long-Term Capital Management United States taxation and revenue case law 2004 in United States case law United States district court cases
Wikipage page ID	18600943 (xsd:integer)
Wikipage revision ID	961613401 (xsd:integer)
Link from a Wikipage to another Wikipage	Bench trial United States District Court for the District of Connecticut 2004 in Connecticut Long-Term Capital Management Babcock & Brown United States taxation and revenue case law Hedge fund Long-Term Capital Management 2004 in United States case law United States district court cases Federal Supplement Capital loss Janet Bond Arterton Tax shelter Economic substance Appeal (law) Internal Revenue Service New York Times Plaintiff Tax year Court case
Link from a Wikipage to an external page	https://query.nytimes.com/gst/fullpage.html%3Fres=9B05EFDE1E3DF930A25754C0A9659C8B63 https://www.justice.gov/sites/default/files/tax/legacy/2004/08/30/082704JBALongTermUS.pdf https://www.leagle.com/decision/2004452330fsupp2d1221435 https://law.justia.com/cases/federal/district-courts/FSupp2/330/122/2314334/ https://scholar.google.com/scholar_case%3Fcase=4786090620521766940 https://www.courtlistener.com/docket/4200067/long-term-capital-v-united-states/ https://www.courtlistener.com/docket/4200068/long-term-capital-v-united-states/ https://www.courtlistener.com/docket/4200125/rosenfeld-v-united-states/ https://www.courtlistener.com/docket/4200126/leahy-v-united-states/ https://www.courtlistener.com/docket/4200127/long-term-capital-v-united-states/ https://www.courtlistener.com/opinion/2314334/long-term-capital-holdings-v-united-states/
sameAs	Long-Term Capital Holdings v. United States Long-Term Capital Holdings v. United States Long-Term Capital Holdings v. United States Long-Term Capital Holdings v. United States
dbp:wikiPageUsesTemplate	dbt:Caselaw_source dbt:Reflist dbt:Start_date dbt:Tax-stub dbt:Infobox_United_States_District_Court_case dbt:US-case-law-stub
docket	3 (xsd:integer)
case	172800.0 (second)
citations	172800.0 (second)
court	United States District Court for the District of Connecticut
courtlistener	https://www.courtlistener.com/opinion/2314334/long-term-capital-holdings-v-united-states/
full name	Long-Term Capital Holdings, et al. v. United States of America (en)
justia	https://law.justia.com/cases/federal/district-courts/FSupp2/330/122/2314334/
keywords	Tax shelter
other source	Google Scholar (en) Leagle (en) U.S. Department of Justice (en)
other url	https://www.justice.gov/sites/default/files/tax/legacy/2004/08/30/082704JBALongTermUS.pdf https://www.leagle.com/decision/2004452330fsupp2d1221435 https://scholar.google.com/scholar_case%3Fcase=4786090620521766940
has abstract	Long Term Capital Holdings v. United States, 330 F. Supp. 2d 122 (D. Conn. 2004), was a court case argued before the United States District Court for the District of Connecticut that concerned a tax shelter used by Long-Term Capital Management, a failed hedge fund. The tax shelter had been designed by Babcock & Brown for Long-Term Capital to shelter its short-term trading gains from 1997. The case was an appeal of an Internal Revenue Service denial of the plaintiffs' claim of $106,058,228 in capital losses during the 1997 tax year and associated penalties. After a bench trial, Judge Janet Bond Arterton ruled, on August 27, 2004, that the transactions employed by Long-Term Capital Holdings did not have economic substance and so were disregarded for tax purposes. (en)
date decided	2004-08-27 (xsd:date)
judge	Janet Bond Arterton
prov:wasDerivedFrom	wikipedia-en:Long-Term_Capital_Holdings_v._United_States?oldid=961613401&ns=0
page length (characters) of wiki page	3660 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Long-Term_Capital_Holdings_v._United_States
is Link from a Wikipage to another Wikipage of	Myron Scholes Substance over form
is foaf:primaryTopic of	wikipedia-en:Long-Term_Capital_Holdings_v._United_States

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