United States Ninth Circuit

The District Court's order enjoining Defendant from preparing tax returns claiming a certain deduction is affirmed, where Defendant's position was unreasonable given that a well-informed analysis of the issue by a person knowledgeable in tax law would not lead to the conclusion that Defendant's position had at least a one in three chance of being sustained on the merits.

Appellate Information

• Argued 12/10/2008
• Decided 05/04/2009
• Published 05/04/2009

Judges

• SCHWARZER, District Judge:, Before:  JEROME FARRIS and KIM McLANE WARDLAW, Circuit Judges, and WILLIAM W. SCHWARZER, District Judge.

Court

• United States Ninth Circuit

Counsel

• For Appellees:
  
• Alan F. Broidy, Esq., Law Offices of Alan F. Broidy, APC, Los Angeles, CA, for the defendant-appellant., Richard T. Morrison, Deputy Assistant Attorney General, Gilbert S. Rothenberg, Jonathan S. Cohen and Gretchen M. Wolfinger, Attorneys, Tax Division, U.S. Department of Justice, Washington, DC, for the plaintiff-appellee.