Legal Opinion

Charlotte's Office Boutique v. Commissioner of Internal Revenue Service

Court of Appeals for the Ninth Circuit

Decided October 7, 2005No. 04-71325Published

1Opinion of the Court

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT CHARLOTTE’S OFFICE BOUTIQUE,  INC., No. 04-71325 Petitioner-Appellant, v.  Tax Ct. No. 5077-01 COMMISSIONER OF INTERNAL OPINION REVENUE, Respondent-Appellee.  Appeal from a Decision of the United States Tax Court Argued and Submitted July 11, 2005—Seattle, Washington Filed October 7, 2005 Before: Procter Hug, Jr., Richard A. Paez, and Consuelo M. Callahan, Circuit Judges. Opinion by Judge Callahan 13945 13948 CHARLOTTE’S OFFICE BOUTIQUE v. CIR COUNSEL Petitioner-appellant was represented by Robert E. Kovacevich of…

2Cases cited17 opinions

  1. Perry v. LeekeSupreme Court of the United States · 1989
  2. Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
  3. Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
  4. Suarez v. CommissionerUnited States Tax Court · 1972
  5. Ramon Portillo and Dolores Portillo v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991

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