United States Ninth Circuit

The Tax Court's imposition of civil penalties on plaintiff for underreporting income is affirmed over plaintiff's challenge that defendant was not allowed to use the "bank deposits plus cash expenditures" method to reconstruct their income.

Appellate Information

• Argued 02/12/2004
• Decided 08/10/2004
• Published 08/10/2004

Judges

• SCHROEDER, Chief Judge:, Before SCHROEDER, Chief Judge, TALLMAN, and CALLAHAN, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• A. Jerry Busby, Phoenix, AZ, for the appellants.


• For Appellees:
  
• Paula K. Speck, Department of Justice, Tax Division, Washington, DC, for the appellee.