Publication Date: 2014-01-13
Practice Area:
Industry:
Date Filed: 2014-01-13
Court: 9th Cir.
Judge: Phyllis J. Hamilton, District Judge, Presiding Before: Sidney R. Thomas and M. Margaret McKeown, Circuit Judges, and Mark W. Bennett, District Judge.*
Attorneys: For plaintiff: Arthur T. Catterall (argued), Attorney, Kathryn Keneally, Assistant Attorney General, Tamara W. Ashford, Deputy Assistant Attorney General, Gilbert S. Rothenberg, and Jonathan S. Cohen, Attorneys, United States Department of Justice, Tax Division, Washington, D.C.; Melinda L. Haag, United States Attorney, and Tom Moore, Assistant United States Attorney, United States Attorneys' Office for the Northern District of California, San Francisco, California, for Respondent-Appellee.
for defendant: Michael J. Desmond (argued), Law Offices of Michael J. Desmond, APC, Santa Barbara, California; Ronald L. Buch, Jr. and Saul Mezei, Bingham McCutchen LLP, Washington, D.C., for Petitioners-Appellants.
Case Number: No. 11-17879
Cite as 14 C.D.O.S. 272 CANDYCE MARTIN 1999 IRREVOCABLE TRUST rtner other than the Tax Matters Partner; CONSTANCE GOODYEAR 1997 IRREVOCABLE TRUST
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