United States Ninth Circuit
River City Ranches v. Comm'r of Internal Revenue, 03-73853
The Tax Court does have jurisdiction to make findings concerning the imposition of penalty-interest under 26 U.S.C. section 6621(c).
Appellate Information
- Argued 01/11/2005
- Decided 03/25/2005
- Published 03/25/2005
Judges
- BRIGHT, Circuit Judge., Before BRIGHT,TASHIMA, and CALLAHAN, Circuit Judges.
Court
- United States Ninth Circuit
Counsel
- For Appellant:
- Montgomery W. Cobb, Portland, OR, for the petitioners-appellants.
- For Appellees:
- Eileen J. O'Connor, Assistant Attorney General, Richard Farber, and Anthony T. Sheehan, Department of Justice, Appellate Section, Tax Division, Washington, D.C., for the respondent-appellee.