amazon.com Inc. & Subsidiaries v. Cir

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT AMAZON.COM, INC. & SUBSIDIARIES, No. 17-72922 Petitioner-Appellee, Tax Ct. No. v. 31197-12 COMMISSIONER OF INTERNAL REVENUE, OPINION Respondent-Appellant. Appeal from a Decision of the United States Tax Court Argued and Submitted April 12, 2019 Seattle, Washington Filed August 16, 2019 Before: William A. Fletcher, Consuelo M. Callahan, and Morgan Christen, Circuit Judges. Opinion by Judge Callahan 2 AMAZON.COM V. CIR SUMMARY * Tax The panel affirmed the Tax Court’s decision on a petition for redetermination of federal income…