Boca Invst Prtnshp v. United States , 314 F.3d 625 ( 2003 )

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