United States Ninth Circuit
Bakersfield Energy Partners v. Comm'r of Internal Revenue, 07-74275
In a Tax Court petition challenging an IRS deficiency notice, judgment for Petitioner is affirmed, where a taxpayer does not "omit[ ] from gross income an amount properly includible therein" for purposes of 26 U.S.C. section 6501(e)(1)(A) by overstating its basis.
Appellate Information
- Argued 02/09/2009
- Decided 06/17/2009
- Published 06/17/2009
Judges
- IKUTA, Circuit Judge:, Before: ANDREW J. KLEINFELD, CARLOS T. BEA, and SANDRA S. IKUTA, Circuit Judges.
Court
- United States Ninth Circuit
Counsel
- For Appellees:
- Steven R. Mather, Beverly Hills, CA, for the petitioners-appellees., Joan I. Oppenheimer, Washington, D.C., for the respondent-appellant.