United States Ninth Circuit

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Tricarichi v. Commissioner of Internal Revenue, 16-73418

Affirming a U.S. Tax Court decision, held that the former sole shareholder of a company that received a $65 million litigation settlement was liable for the taxes, and in particular the pre-notice interest component, despite having entered into a tax-shelter transaction.

Appellate Information

  • Argued
  • Submitted
  • Decided
  • Published 2018/11/13


  • Owens


  • United States Ninth Circuit


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