Block on Trump's Asylum Ban Upheld by Supreme Court
In a Tax Court petition challenging an IRS deficiency notice, judgment for Petitioner is affirmed, where a taxpayer does not "omit[ ] from gross income an amount properly includible therein" for purposes of 26 U.S.C. section 6501(e)(1)(A) by overstating its basis.
Appeal from a Decision of the United States Tax Court
Argued and Submitted February 9, 2009 -- Pasadena, California
Filed June 17, 2009
Before: Andrew J. Kleinfeld, Carlos T. Bea, and Sandra S. Ikuta, Circuit Judges.
Opinion by Judge Ikuta
Steven R. Mather, Beverly Hills, California, for the petitioners-appellees.
Joan I. Oppenheimer, Washington, D.C., for the respondent-appellant.