Interior Glass Systems, Inc. v. United States

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT INTERIOR GLASS SYSTEMS, INC., No. 17-15713 Plaintiff-Appellant, D.C. No. v. 5:13-cv-05563-EJD UNITED STATES OF AMERICA, Defendant-Appellee. OPINION Appeal from the United States District Court for the Northern District of California Edward J. Davila, District Judge, Presiding Argued and Submitted September 13, 2018 San Francisco, California Filed June 26, 2019 Before: A. Wallace Tashima, Johnnie B. Rawlinson, and Paul J. Watford, Circuit Judges. Opinion by Judge Watford 2 INTERIOR GLASS SYSTEMS V. UNITED STATES SUMMARY * Tax…