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POPE & TALBOT, INC. v. C.I.R.

No. 97-71359.

162 F.3d 1236 (1999)

POPE & TALBOT, INC., and Subsidiaries, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided January 6, 1999.

Attorney(s) appearing for the Case

James E. Burns, Jr., Brobeck, Phleger & Harrison, San Francisco, CA, for petitioner-appellant.

Thomas J. Clark, Tax Division, United States Department of Justice, Washington, DC, for respondent-appellee.

Before: NOONAN, THOMPSON and TROTT, Circuit Judges.

Opinion by Judge THOMPSON; Dissent by Judge NOONAN.

DAVID R. THOMPSON, Circuit Judge:

The taxpayer Pope & Talbot, Inc. ("Pope & Talbot") appeals the tax court's decision under 26 U.S.C. § 311(d)(1) determining the gain Pope & Talbot was required to recognize when it distributed appreciated property to a limited partnership, which in turn distributed limited partnership interests to the Pope & Talbot shareholders. The tax court calculated...

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