Laidlaw's Harley Davidson Sale v. Cir

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT LAIDLAW’S HARLEY DAVIDSON No. 20-73420 SALES, INC., Petitioner-Appellee, Tax Ct. No. 14616-14L v. COMMISSIONER OF INTERNAL OPINION REVENUE, Respondent-Appellant. Appeal from a Decision of the United States Tax Court Argued and Submitted December 6, 2021 Pasadena, California Filed March 25, 2022 Before: Marsha S. Berzon, Carlos T. Bea, and Jacqueline H. Nguyen, Circuit Judges. Opinion by Judge Bea; Dissent by Judge Berzon 2 LAIDLAW’S HARLEY DAVIDSON SALES V. CIR SUMMARY * Tax The panel reversed a decision of the Tax Court…