United States Ninth Circuit

Bankruptcy court erred in rejecting the IRS' claims for unreported nonbusiness income and overstated business deductions after finding that the IRS' method of computing debtor's unreported business income was flawed. Undisputed evidence in the record will enable the bankruptcy court to determine debtor's liability for taxes, penalties, and interest.

Appellate Information

• Argued 12/01/2003
• Decided 01/28/2004
• Published 01/28/2004

Judges

• SCHWARZER, Senior District Judge:, Before BEEZER and KOZINSKI, Circuit Judges, and SCHWARZER, Senior District Judge.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Kenneth Gordon and Terry A. Ickowicz, Laski & Gordon, LLP, Los Angeles, CA, for the appellant.


• For Appellees:
  
• Eileen J. O'Connor, Assistant Attorney General, Samuel A. Lambert and Annette M. Wietecha, Attorneys, Tax Division, Department of Justice, Washington, D.C., for the appellee.