Legal Opinion
Sivatharan Natkunanathan v. Cir
Court of Appeals for the Ninth Circuit
Decided July 12, 2012No. 10-72151UnpublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM **
Sivatharan Natkunanathan appeals pro se from the Tax Court’s decision, after a bench trial, upholding the Commissioner of Internal Revenue’s determination of an income tax deficiency and a late-filing addition to tax for tax year 2003. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo the Tax Court’s legal conclusions and for clear error its factual determinations. Kelley v. Comm’r, 45 F.3d 348, 350 (9th Cir.1995). We affirm.
The Tax Court properly determined that Natkunanathan failed to establish his entitlement to a partial exclusion of the gains he received…
2Cases cited4 opinions
- Meridian Wood Products Co., Inc., a Corporation v. United States of America, Harry F. Lenton and Colleen Lenton v. United StatesCourt of Appeals for the Ninth Circuit · 1984
- Sparkman v. CommissionerCourt of Appeals for the Ninth Circuit · 2007
- United States v. Ronald H. PachecoCourt of Appeals for the Ninth Circuit · 1990
- Evelyn R. Marks v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968
3Cited by1 opinion
- Natkunanathan v. CommissionerUnited States Tax Court · 2015