United States Ninth Circuit

In an action seeking a refund of tax penalties for gross valuation overstatements under 26 U.S.C. section 6662, the Tax Court's judgment is affirmed in part and reversed in part, where the penalties were not attributable to overstatements.

Appellate Information

• Argued 02/03/2009
• Decided 02/26/2009
• Published 02/26/2009

Judges

• RYMER, Circuit Judge:, Before:  B. FLETCHER, PAMELA ANN RYMER and RAYMOND C. FISHER, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Terri A. Merriam, Merriam & Associates, P.C., Seattle, WA, for the petitioner-appellant.


• For Appellees:
  
• Anthony T. Sheehan, United States Department of Justice, Tax Division, Washington, D.C., for the respondent-appellee.