BEECHER CIR
The Ninth Circuit Court of Appeals today released an opinion in BEECHER CIR, No. 05-71894, a tax appeal. The panel consisted of Ronald M. Gould and Milan D. Smith, Jr., Circuit Judges, and Alfred V. Covello, District Judge.
COVELLO, District Judge:
This is an appeal from a decision of the United States Tax Court upholding a tax deficiency determination of the Commissioner of Internal Revenue (”Commissioner”). It is . . .