Cir v. Ritchie Stevens

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT JULIE A. KEENE-STEVENS; No. 21-71082 RITCHIE N. STEVENS, Tax Ct. No. Petitioners-Appellees, 9539-15 v. OPINION COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Appeal from a Decision of the United States Tax Court Argued and Submitted April 10, 2023 San Francisco, California Filed July 3, 2023 Before: Richard A. Paez, Richard R. Clifton, and Holly A. Thomas, Circuit Judges. Opinion by Judge Clifton 2 KEENE-STEVENS V. CIR SUMMARY * Tax The panel reversed the Tax Court’s determination that taxpayers Ritchie Stevens and…