Legal Opinion
Seaview Trading, LLC, Agk Inve v. Cir
Court of Appeals for the Ninth Circuit
Decided March 10, 2023No. 20-72416PublishedCited by 3 opinions
1Opinion of the Court
FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT SEAVIEW TRADING, LLC, AGK No. 20-72416 INVESTMENTS, LLC, TAX MATTERS PARTNER, Tax Ct. No. Petitioner-Appellant, 1837-11 v. OPINION COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Appeal from a Decision of the United States Tax Court Argued and Submitted En Banc December 13, 2022 Pasadena, California Filed March 10, 2023 Before: Mary H. Murguia, Chief Judge, and Ronald M. Gould, Morgan Christen, Paul J. Watford, Mark J. Bennett, Danielle J. Forrest, Patrick J. Bumatay, Jennifer Sung, Holly A. Thomas, Salvador Mendoza,…
2Cases cited21 opinions
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Commissioner v. BrownSupreme Court of the United States · 1965
- United States v. LombardoSupreme Court of the United States · 1916
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
- Joseph P. Lucia v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1973
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3Cited by3 opinions
- James Tarpey v. United StatesCourt of Appeals for the Ninth Circuit · 2023
- Cortez v. U.S. Internal Revenue ServiceDistrict Court, E.D. California · 2024
- Michael Brown v. CirCourt of Appeals for the Ninth Circuit · 2024