September Term, 2002 Filed On: March 26, 2003 BOCA INVESTERINGS PARTNERSHIP v. United States of America

United States Court of Appeals
FOR THE DISTRICT OF COLUMBIA CIRCUIT
No. 01–5429 September Term, 2002
Filed On: March 26, 2003
BOCA I NVESTERINGS P ARTNERSHIP, ET AL.,
A PPELLEES
v.
U NITED STATES OF AMERICA,
A PPELLANT
–————
Before: S ENTELLE , HENDERSON and TATEL , Circuit Judges.
O R D E R
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

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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

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