Voss v. Commissioner

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT BRUCE H. VOSS, No. 12-73257 Petitioner-Appellant, Tax Ct. No. v. 16443-09 COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. CHARLES J. SOPHY, No. 12-73261 Petitioner-Appellant, Tax Ct. No. v. 16421-09 COMMISSIONER OF INTERNAL REVENUE, OPINION Respondent-Appellee. Appeal from a Decision of the United States Tax Court Argued and Submitted February 5, 2015—Pasadena, California Filed August 7, 2015 2 VOSS V. CIR Before: Michael J. Melloy,* Jay S. Bybee, and Sandra S. Ikuta, Circuit Judges. Opinion by Judge Bybee; Dissent by…