Legal Opinion

West Ventures, L.P. v. Cir

Court of Appeals for the Ninth Circuit

Decided July 14, 2020No. 19-71134Unpublished

1Opinion of the Court

NOT FOR PUBLICATION FILED UNITED STATES COURT OF APPEALS JUL 14 2020 MOLLY C. DWYER, CLERK U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT WEST VENTURES, L.P., FKA Sleiman No. 19-71134 Ventures, L.P.; ANTHONY T. SLEIMAN, Tax Matters Partner, Tax Ct. No. 24683-10 Petitioners-Appellants, MEMORANDUM* v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Appeal from a Decision of the United States Tax Court Submitted July 10, 2020** Seattle, Washington Before: CLIFTON, D.M. FISHER,*** and M. SMITH, Circuit Judges. West Ventures, L.P. (West Ventures) appeals the tax court’s order and * This…

2Cases cited9 opinions

  1. Candyce Martin 1999 Irrevocable Trust v. United StatesCourt of Appeals for the Ninth Circuit · 2014
  2. Taproot Administrative Services, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 2012
  3. Conrad Gorospe Shirley Gorospe v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
  4. Cassirer v. Thyssen-Bornemisza Collection FoundationCourt of Appeals for the Ninth Circuit · 2017
  5. Sente Inv. Club Partnership v. CommissionerUnited States Tax Court · 1990

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