Shea Homes, Inc. & Subsidiaries v. Commissioner

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT SHEA HOMES, INC. AND No. 14-72161 SUBSIDIARIES, Petitioner-Appellee, Tax Ct. No. 29271-09 v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. SHEA HOMES, LP; JF SHEA, LP, FKA No. 14-72162 JF Shea LLC, Tax Matters Partner, Petitioners-Appellees, Tax Ct. No. 1400-10 v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. 2 SHEA HOMES V. CIR VISTANCIA, LLC; SHEA HOMES No. 14-72163 SOUTHWEST, INC., Tax Matters Partner, Tax Ct. No. Petitioners-Appellees, 1401-10 v. OPINION COMMISSIONER OF INTERNAL REVENUE,…