United States Ninth Circuit
SUZY'S ZOO v. COMM'R OF INTERNAL REVENUE, 00-70461
Under 26 USC 263A, a company that uses independent contractor's to manufacture its goods may still be a "producer" of those goods.
Appellate Information
- Argued 10/16/2001
- Decided 11/21/2001
- Published 11/21/2001
Judges
- SNEED, Circuit Judge:, Before: SNEED, TROTT and TALLMAN, Circuit Judges.
Court
- United States Ninth Circuit
Counsel
- For Appellant:
- Richard A. Shaw,Bruce M. O'Brien, Higgs, Fletcher & Mack LLP, San Diego, California, Attorneys for petitioner-appellant Suzy's Zoo®.
- For Appellees:
- Paula M. Junghans, Acting Assistant Attorney General, Glibert S. Rothenberg, A. Wray Muoio, Department of Justice, Tax Division, Washington, D.C., Attorneys for respondent-appellee Commissioner of Internal Revenue.