702 Fed.Appx. 621 (9th Cir. 2017), 16-71795, MacPherson v. Commissioner of Internal Revenue

Docket Nº:16-71795, 16-72599
Citation:702 Fed.Appx. 621
Party Name:Donald MACPHERSON, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. and Estate of Judith A. May, Deceased; et al., Petitioners, Donald MacPherson, Petitioner-Appellant, and Leonard L. Best and Evelyn R. Best, Petitioners, v. Commissioner of Internal Revenue, Respondent-Appellee.
Attorney:Donald MacPherson, Attorney, The MacPherson Group, Phoenix, AZ, William A. Cohan, Attorney, William A. Cohan PC, Rancho Santa Fe, CA, for Petitioner-Appellant Donald MacPherson, Attorney, The MacPherson Group, Phoenix, AZ, for Petitioners Robert R. Di Trolio, Esquire, Clerk, U.S. Tax Court, Washi...
Judge Panel:Before: THOMAS, Chief Circuit Judge, PAEZ, Circuit Judge, and SAVAGE, District Judge.
Case Date:November 16, 2017
Court:United States Courts of Appeals, Court of Appeals for the Ninth Circuit
 
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Page 621

702 Fed.Appx. 621 (9th Cir. 2017)

Donald MACPHERSON, Petitioner-Appellant,

and

Estate of Judith A. May, Deceased; et al., Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Donald MacPherson, Petitioner-Appellant,

and

Leonard L. Best and Evelyn R. Best, Petitioners,

v.

Commissioner of Internal Revenue, Respondent-Appellee.

Nos. 16-71795, 16-72599

United States Court of Appeals, Ninth Circuit

November 16, 2017

Submitted November 14, 2017 [*] San Francisco, California

Editorial Note:

Governing the citation to unpublished opinions please refer to federal rules of appellate procedure rule 32.1. See also U.S.Ct. of App. 9th Cir. Rule 36-3.

Page 622

Appeal from a Decision of the United States Tax Court, Tax Ct. No. 14545-12L, Tax Ct. No. 26662-10L

Donald MacPherson, Attorney, The MacPherson Group, Phoenix, AZ, William A. Cohan, Attorney, William A. Cohan PC, Rancho Santa Fe, CA, for Petitioner-Appellant

Donald MacPherson, Attorney, The MacPherson Group, Phoenix, AZ, for Petitioners

Robert R. Di Trolio, Esquire, Clerk, U.S. Tax Court, Washington, DC, Bruce R. Ellisen, Randolph Lyons Hutter, Esquire, Attorney, DOJ— U.S. Department of Justice, Tax Division/Appellate Section, Washington, DC, Gilbert Steven Rothenberg, Esquire, Deputy Assistant Attorney General, Sherra Wong, DOJ— U.S. Department of Justice, Washington, DC, William J. Wilkins, Chief Counsel, Internal Revenue Service, Washington, DC, for Respondent-Appellee

Before: THOMAS, Chief Circuit Judge, PAEZ, Circuit Judge, and SAVAGE,[**] District Judge.

MEMORANDUM[***]

Attorney Donald W. MacPherson appeals the Tax Court’s imposition of sanctions in two cases in which he counseled his taxpayer clients to maintain frivolous positions. We have jurisdiction pursuant to 26 U.S.C. § 7482(a)(1), and we affirm. Because the parties are familiar with the history of this case, we need not recount it here.

The Tax Court did not abuse its discretion in ordering MacPherson to pay excess costs pursuant to 26 U.S.C. § 6673(a)(2). See Grimes v. CIR, 806 F.2d 1451, 1454 (9th Cir. 1986) (standard of review). MacPherson " multiplied...

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