Tualatin Valley Builders Supply, Inc. v. USA

Ninth Circuit: April 10, 2008

Appeal from the District of Oregon

Before: O’scannlain, Callahan, Graber

Full Text: PDF

Tagged: taxation

Authorities Cited: United States Code 12 U.S.C. § 2617(a) 26 U.S.C. § 172(b)(1)(A) 26 U.S.C. § 172(b)(1)(H) 26 U.S.C. § 172(j) 26 U.S.C. § 6511(a) 26 U.S.C. § 7805(a) 28 U.S.C. § 1346(a)(1) Supreme Court 292 U.S. 435, 440 323 U.S. 134 461 U.S. 574, 599-602 467 U.S. 837 513 U.S. 251, 256-257 533 U.S. 167, 172 533 U.S. 218 535 U.S. 212 Circuit Courts 503 F.2d 254, 258 292 F.3d 1004 300 F.3d 1065 323 F.3d 1210, 1213