Charles Moore v. United States

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT CHARLES G. MOORE; KATHLEEN F. No. 20-36122 MOORE, Plaintiffs-Appellants, D.C. No. 2:19-cv-01539- v. JCC UNITED STATES OF AMERICA, OPINION Defendant-Appellee. Appeal from the United States District Court for the Western District of Washington John C. Coughenour, District Judge, Presiding Argued and Submitted January 14, 2022 San Francisco, California Filed June 7, 2022 Before: Ronald M. Gould, Jacqueline H. Nguyen, and Mark J. Bennett, Circuit Judges. Opinion by Judge Gould 2 MOORE V. UNITED STATES SUMMARY * Tax The panel…