United States Ninth Circuit

A decision upholding an IRS Notice of Deficiency for certain tax years is affirmed in part and reversed in part where: 1) the tax court properly refused to give preclusive effect to a sentencing court's fraud finding in other proceedings; 2) it properly found that petitioner acted fraudulently when he failed to report income from the sale of certain investments; but 3) contrary to the ruling below, petitioner was entitled to deduct certain bona fide business expenses.

Appellate Information

• Argued 10/19/2006
• Decided 06/07/2007
• Published 06/07/2007

Judges

• Before:  SUSAN P. GRABER, WILLIAM A. FLETCHER, and RICHARD C. TALLMAN, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• David M. Kirsch, San Jose, CA, for the petitioner-appellant.


• For Appellees:
  
• Frank P. Cihlar and Bethany B. Hauser, Tax Division, U.S. Department of Justice, Washington D.C., for the respondent-appellee.