United States Ninth Circuit
PHILLIPS v.COMM'R OF INTERNAL REVENUE, 00-70850
A criminal tax investigation of a partnership's tax matters partner does not automatically end the tax matters partner's power to act for the partnership.
Appellate Information
- Argued 11/09/2001
- Decided 12/04/2001
- Published 12/04/2001
Judges
- NOONAN, Circuit Judge:, Before: NOONAN, HAWKINS and TASHIMA, Circuit Judges.
Court
- United States Ninth Circuit
Counsel
- For Appellant:
- Curtis W. Berner, Larkspur, California, for the petitioners.
- For Appellees:
- John A. Dudeck, Jr., United States Department of Justice, Washington, D.C., for the respondent.