United States Ninth Circuit

In a claim for refund of income taxes, the district court properly determined that plaintiff is not entitled to a net operating loss carry back under I.R.C. section 267(a)(2).

Appellate Information

• Argued 03/03/2004
• Decided 10/12/2004
• Published 10/12/2004

Judges

• WHITE, District Judge:, Before NOONAN and KLEINFELD, Circuit Judges, and WHITE, District Judge.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• A. Lavar Taylor, Law Office of A. Lavar Taylor, James M. Kamman (briefed), Law Office of James M. Kamman, Santa Ana, CA, for appellant.


• For Appellees:
  
• Francesca Ugolini, Department of Justice, Tax Division, Washington, D.C., for appellee.