782 Fed.Appx. 565 (9th Cir. 2019), 17-72955, Marshall v. Commissioner of Internal Revenue

Docket Nº:17-72955, 17-72958, 17-72960
Citation:782 Fed.Appx. 565
Party Name:John M. MARSHALL; Karen M. Marshall, Transferees, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Marshall Associated, LLC, Transferee, Petitioner-Appellant, v. Commissioner of Internal Revenue, Respondent-Appellee. Estate of Richard L. Marshall, Deceased Patsy L. Marshall, Personal Representative; Patsy L. ...
Attorney:Robert J. Chicoine, Attorney, Robert Chicoine Law, Seattle, WA, Robert Doeckel, Robert C. Weaver, Jr., Attorney, Garvey Schubert Barer, Portland, OR, for Petitioners-Appellants Norah Bringer, Attorney, Richard Farber, Esquire, Supervisory Attorney, DOJ - U.S. Department of Justice, Tax Division/A...
Judge Panel:Before: TASHIMA, GRABER, and OWENS, Circuit Judges.
Case Date:July 23, 2019
Court:United States Courts of Appeals, Court of Appeals for the Ninth Circuit
 
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Page 565

782 Fed.Appx. 565 (9th Cir. 2019)

John M. MARSHALL; Karen M. Marshall, Transferees, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Marshall Associated, LLC, Transferee, Petitioner-Appellant,

v.

Commissioner of Internal Revenue, Respondent-Appellee.

Estate of Richard L. Marshall, Deceased

Patsy L. Marshall, Personal Representative; Patsy L. Marshall, Petitioners-Appellants,

v.

Commissioner of Internal Revenue, Respondent-Appellee.

Nos. 17-72955, 17-72958, 17-72960

United States Court of Appeals, Ninth Circuit

July 23, 2019

Argued and Submitted July 11, 2019 Portland, Oregon

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Governing the citation to unpublished opinions please refer to federal rules of appellate procedure rule 32.1.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 566

Robert J. Chicoine, Attorney, Robert Chicoine Law, Seattle, WA, Robert Doeckel, Robert C. Weaver, Jr., Attorney, Garvey Schubert Barer, Portland, OR, for Petitioners-Appellants

Norah Bringer, Attorney, Richard Farber, Esquire, Supervisory Attorney, DOJ - U.S. Department of Justice, Tax Division/Appellate Section, Washington, DC, Gilbert Steven Rothenberg, Esquire, Deputy Assistant Attorney, DOJ - U.S. Department of Justice, Washington, DC, William J. Wilkins, Chief Counsel, Internal Revenue Service, Washington, DC, for Respondent-Appellee

Appeals from Decisions of the United States Tax Court, Tax Ct. No. 28782-11, Tax Ct. No. 28661-11, Tax Ct. No. 27241-11

Before: TASHIMA, GRABER, and OWENS, Circuit Judges.

Page 567

MEMORANDUM[*]

Petitioners John, Karen, Richard, and Patsy Marshall ("the Marshalls") and Marshall Associated, LLC ("MA, LLC") appeal from the Tax Court’s decisions on their petitions challenging notices of transferee liability regarding unpaid taxes by Marshall Associated Contractors, Inc. ("MAC"). We have jurisdiction under 26 U.S.C. § 7482. We review the Tax Court’s conclusions of law de novo and its factual findings for clear error. Slone v. Comm’r, 810 F.3d 599, 604 (9th Cir. 2015) (Slone I ). We affirm.

1. The Tax Court properly held that the Marshalls and MA, LLC are liable for MACs unpaid taxes...

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