United States Ninth Circuit
Tualatin Valley Builders Supply, Inc. v. US, 05-36173
The Internal Revenue Service (IRS) acted within its statutory authority when it promulgated Revenue Procedure 2002-40, which outlined procedures for implementing a five-year carryback period for certain taxpayers. In a tax dispute, summary judgment for the government is affirmed where plaintiff-taxpayer failed to meet the Revenue Procedure's deadline for claiming the benefit of a temporary five-year net operating loss carryback.
Appellate Information
- Argued 12/06/2007
- Decided 04/10/2008
- Published 04/10/2008
Judges
- Before: DIARMUID F. O'SCANNLAIN, SUSAN P. GRABER, and CONSUELO M. CALLAHAN, Circuit Judges.
Court
- United States Ninth Circuit
Counsel
- For Appellant:
- Marc K. Sellers, Schwabe Williamson & Wyatt, P.C., Portland, OR, for the plaintiff-appellant.
- For Appellees:
- David I. Pincus and Samuel A. Lambert, Tax Division, Department of Justice, Washington, DC, for the defendant-appellee.