Court of Appeals for the D.C. Circuit August 18, 2011, 10-1204 (Intermountain Insurance Serv. v. Commissioner, IRS)

United States Court of Appeals

FOR THE DISTRICT OF COLUMBIA CIRCUIT

Argued April 5, 2011 Decided June 21, 2011

Reissued August 18, 2011

No. 10-1204

INTERMOUNTAIN INSURANCE SERVICE OF VAIL, LIMITED

LIABILITY COMPANY AND THOMAS A. DAVIES, TAX MATTERS

PARTNER,

APPELLEES

v.

COMMISSIONER OF INTERNAL REVENUE SERVICE,

APPELLANT

Appeal from the United States Tax Court

Gilbert S.