Chemtech Royalty Associates, L.P. v. United States of America
Filing 197
SUPPLEMENTAL MEMORANDUM RULING: The Corrected Judgment and Order (Doc. 157) issued in this matter is AMENDED, such that Paragraph 5 reads, in full:40 percent valuation misstatement penalty. It is further DETERMINED and ADJUDGED that, for the taxable years 1998 through 2006, the forty percent gross-valuation misstatement penalty is applicable. The remainder of this Court's judgment remains undisturbed, and AMENDED JUDGMENT is hereby ENTERED in accordance with the instant Memorandum Ruling. Signed by Chief Judge Brian A. Jackson on 05/08/2015. (NLT)
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