United States Ninth Circuit
BOB WONDRIES MOTORS, INC. v. COMM'R OF INTERNAL REVENUE, 00-70530; 00-70538; 00-70541; 00-70553; 00-70555; 00-70560; 00-70561
Read BOB WONDRIES MOTORS, INC. v. COMM'R OF INTERNAL REVENUE, 00-70530; 00-70538; 00-70541; 00-70553; 00-70555; 00-70560; 00-70561
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Taxpayers who receive lump sum income for multiple-year service plans and elect to account for the income under Revenue Procedure 92-98 must comply with the provisions of Revenue Procedure 92-97.
Appellate Information
- Argued 10/11/2001
- Decided 10/23/2001
- Published 10/23/2001
Judges
- Before: BRUNETTI, RYMER, and WARDLAW, Circuit Judges.
Court
- United States Ninth Circuit
Counsel
- For Appellant:
- Avram Salkin (argued) and Michael R. Stein, Hochman, Salkin, Rettig, Toscher & Perez, Beverly Hills, California, for the petitioners-appellants.
- For Appellees:
- Frank P. Cihlar (argued) and Joan I. Oppenheimer, United States Department of Justice, Tax Division, Washington, D. C., for the respondent-appellee.