United States Government Publishing Office publisher pbl distributor dst United States United States Court of Appeals for the Second Circuit author aut Government Organization text government publication eng USCOURTS Judicial Publications judicial 2026-07-31 Administrative Office of the United States Courts 2026-06-29 monographic deposited born digital 29 digital object pages JU 2.11 https://www.govinfo.gov/app/details/USCOURTS-ca2-23-00321 P0b002ee1e6148d6b DGPO 2026-07-31 2026-07-31 USCOURTS-ca2-23-00321 machine generated eng fdlp USCOURTS USCOURTS-ca2-23-00321 Appellate ca2 2nd 1020 23-00321 23-00321 https://www.govinfo.gov/app/details/USCOURTS-ca2-23-00321 JU 2.11 23-00321;23-321 United States Court of Appeals for the Second Circuit 2nd Circuit U.S. Courts author aut Commissioner of Internal Revenue Commissioner of Internal Revenue Appellee The Markell Company, Inc. The Markell Company, Inc. Appellant USCOURTS USCOURTS-ca2-23-00321 Appellate ca2 2nd 1020 23-00321 OPINION, reversing the Tax Court’s orders and remanding for further proceedings consistent with this opinion, by PNL, SLC, RJS, FILED.[3650682] [23-296, 23-299, 23-302, 23-321, 23-353, 23-359] 0 2026-06-29 D09002ee1e61844db https://www.govinfo.gov/app/details/USCOURTS-ca2-23-00321/USCOURTS-ca2-23-00321-0 ca2-23-00321_0.pdf https://www.govinfo.gov/app/details/USCOURTS-ca2-23-00321/USCOURTS-ca2-23-00321-0 https://www.govinfo.gov/content/pkg/USCOURTS-ca2-23-00321/pdf/USCOURTS-ca2-23-00321-0.pdf USCOURTS 23-00321; The Markell Company, Inc. v. Commissioner of Internal Revenue; United States Court of Appeals for the Second Circuit USCOURTS-ca2-23-00321-0 0 2026-06-29 OPINION, reversing the Tax Court’s orders and remanding for further proceedings consistent with this opinion, by PNL, SLC, RJS, FILED.[3650682] [23-296, 23-299, 23-302, 23-321, 23-353, 23-359]