United States Ninth Circuit
ASHMAN v. COMM'R OF INTERNAL REV. SERV., 99-70280
Tax court may apply the duty of consistency to prevent taxpayer, who falsely claimed deduction in prior year, from claiming that same deduction again in later year.
Appellate Information
- Argued 10/03/2000
- Decided 10/26/2000
- Published 10/26/2000
Judges
- FERNANDEZ, Circuit Judge:, Before: O'SCANNLAIN, FERNANDEZ, and RAWLINSON, Circuit Judges.
Court
- United States Ninth Circuit
Counsel
- For Appellant:
- Steven R. Mather,Kajan Mather and Barish, Beverly Hills, California, for the appellant.
- For Appellees:
- Carol Barthel, Tax Division Department of Justice, Washington, D.C., for the appellee.