United States Ninth Circuit

In an action challenging an assessment of tax deficiencies and accuracy-related penalties, the tax court's judgment is affirmed where: 1) the tax court did not clearly err in finding that defendant business organizations did not intend to operate a joint venture as a bona fide partnership; and 2) the tax court did not clearly err in refusing to assign a portion of proceeds from a noncompetition agreement to defendant WB Partners.

Appellate Information

• Decided 10/07/2015
• Published 10/07/2015

Judges

• MURGUIA

Court

• United States Ninth Circuit

Counsel