Legal Opinion

James Tarpey v. United States

Court of Appeals for the Ninth Circuit

Decided August 17, 2023No. 22-35208PublishedCited by 1 opinion

1Opinion of the Court

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT JAMES TARPEY, No. 22-35208 Plaintiff-Appellant, D.C. No. 2:17-cv- 00094-BMM v. UNITED STATES OF AMERICA, OPINION Defendant-Appellee. Appeal from the United States District Court for the District of Montana Brian M. Morris, District Judge, Presiding Argued and Submitted April 12, 2023 Seattle, Washington Filed August 17, 2023 Before: M. Margaret McKeown, Jay S. Bybee, and Roopali H. Desai, Circuit Judges. Opinion by Judge McKeown 2 TARPEY V. USA SUMMARY * Tax The panel affirmed the district court’s judgment imposing over $8…

2Cases cited12 opinions

  1. Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
  2. Archdiocese of Milwaukee Supporting Fund, Inc. v. Mercury Interactive Corp.Court of Appeals for the Ninth Circuit · 2010
  3. Commissioner v. Indianapolis Power & Light Co.Supreme Court of the United States · 1990
  4. R. Timmis Ware and Catherine K. Ware v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1990
  5. Diversified Group Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2016

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3Cited by1 opinion

  1. Robert Platt v. Sodexo, S.A.Court of Appeals for the Ninth Circuit · 2025

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