Legal Opinion

Conrad Gorospe Shirley Gorospe v. Commissioner of Internal Revenue

Court of Appeals for the Ninth Circuit

Decided May 3, 2006No. 04-73277Published

1Opinion of the Court

446 F.3d 1014

Conrad GOROSPE; Shirley Gorospe, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 04-73277.

United States Court of Appeals, Ninth Circuit.

Argued and Submitted April 5, 2006.

Filed May 3, 2006.

A. Lavar Taylor, Santa Ana, CA, for the appellants.

Bridget M. Rowan, Anthony T. Sheehan, Johnathan S. Cohen, Eileen J. O'Connor, United States Department of Justice, Washington, D.C., for the appellee.

Appeal from a Decision of the United States Tax Court. Tax Ct. No. 13116-02L.

Before JEROME FARRIS, FERDINAND F. FERNANDEZ, and SIDNEY R. THOMAS, Circuit Judges.

TH…

2Cases cited15 opinions

  1. Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
  2. Lamie v. United States TrusteeSupreme Court of the United States · 2004
  3. Freytag v. CommissionerSupreme Court of the United States · 1991
  4. Commissioner v. McCoySupreme Court of the United States · 1987
  5. James M. Robinette v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 2006

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