Legal Opinion
Sparkman v. Commissioner
Court of Appeals for the Ninth Circuit
Decided December 10, 2007No. 06-71476PublishedCited by 61 opinions
1Opinion of the Court
MILAN D. SMITH, JR., Circuit Judge:
Petitioner-Appellant James Sparkman appeals the decision of the Tax Court upholding the Commissioner’s notice of deficiency with respect to tax years 1996 through 2000. See Sparkman v. Comm’r, T.C. Memo 2005-136 (2005). He objects to the Tax Court’s ruling that one of his business entities, Mercury Solar PTO, lacked economic substance and should be disregarded for income tax purposes. He contends that the Tax Court improperly excluded his amended 1997 and 2000 tax returns from evidence admitted, erred in holding that he had not substantiated several…
2Cases cited35 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Gregory v. HelveringSupreme Court of the United States · 1935
- Lucas v. EarlSupreme Court of the United States · 1930
30 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- Superior Trading, LLC v. CommissionerCourt of Appeals for the Seventh Circuit · 2013
- Hongsermeier v. CommissionerCourt of Appeals for the Ninth Circuit · 2010
- Lum v. Comm'rUnited States Tax Court · 2012
- CNT Investors, LLC v. Comm'rUnited States Tax Court · 2015
- DJB Holding Corp. v. CommissionerCourt of Appeals for the Ninth Circuit · 2015
56 more not listed; retrieve them via the Exa API.