United States Ninth Circuit
Sparkman v. Comm'r of Internal Revenue, 06-71476
A decision upholding a notice of deficiency with respect to certain tax years is affirmed over taxpayer's claims that the tax court erred in: 1) finding that one of his business entities lacked economic substance and should be disregarded for income tax purposes; 2) excluding certain amended tax returns from evidence admitted; 3) holding that he had not substantiated several depreciation and charitable deductions; 4) calculating his income for certain years; and 5) imposing accuracy-related penalties under section 6662(a) of the Internal Revenue Code.
Appellate Information
- Decided 12/10/2007
- Published 12/10/2007
Judges
- MILAN D. SMITH, JR., Circuit Judge:, Before: O'SCANNLAIN, TASHIMA, and MILAN D. SMITH, JR., Circuit Judges.
Court
- United States Ninth Circuit
Counsel
- For Appellant:
- Paul J. Sulla, Jr., Laupahoehoe, HI, for the petitioners-appellants.
- For Appellees:
- Eileen J. O'Connor, Assistant Attorney General; Jonathan S. Cohen, Michelle B. Smalling, United States Department of Justice, Tax Division, Washington, D.C., for the respondent-appellee.