Load, Inc. v. Commissioner of Internal Revenue

ORDER

The Opinion filed February 2, 2009 and appearing at 554 F.3d 785, 2009 WL 225332 (C.A.9) is amended as follows:

1. Following the first sentence in the third full paragraph, insert the sentence “The Tax Court opinion is attached as an appendix.”

2. The Tax Court opinion, LOAD, Inc. v. Comm’r, 93 T.C.M. (CCH) 969, 2007 WL 675950 (2007), in its entirety, is attached to this opinion as an appendix.

OPINION

Appellants LOAD, Inc. and COAD, Inc. 1 challenge the Tax Court’s determination of a federal income tax deficiency for the tax year ending September 30, 2000. The Tax Court held that certain of…