United States Ninth Circuit

In a challenge to the Tax Court's determination of a federal income tax deficiency and holding that certain expenses were not deductible as ordinary and necessary business expenses and should have been capitalized as inventory costs, the Tax Court's holding is affirmed and its opinion adopted as governing the case.

Appellate Information

• Argued 01/14/2009
• Decided 02/02/2009
• Published 02/02/2009

Judges

• Before MYRON H. BRIGHT,PROCTER HUG, JR., and STEPHEN REINHARDT, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• John F. Daniels, Janice Procter-Murphy, Alexander Arpad, Phoenix, AZ, for petitioners.


• For Appellees:
  
• Richard T. Morrison, Acting Assistant Attorney General, Teresa E. McLaughlin, Kathleen E. Lyon, Washington, D.C., for respondent.