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SUZY'S ZOO v. C.I.R.

No. 00-70461.

273 F.3d 875 (2001)

SUZY'S ZOO®, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed November 21, 2001.

Attorney(s) appearing for the Case

Richard A. Shaw, Bruce M. O'Brien, Higgs, Fletcher & Mack LLP, San Diego, California, Attorneys for petitioner-appellant Suzy's Zoo®.

Paula M. Junghans, Acting Assistant Attorney General, Glibert S. Rothenberg, A. Wray Muoio, Department of Justice, Tax Division, Washington, D.C., Attorneys for respondent-appellee Commissioner of Internal Revenue.

Before: SNEED, TROTT and TALLMAN, Circuit Judges.

SNEED, Circuit Judge:

Suzy's Zoo appeals from the U.S. Tax Court, challenging a deficiency finding for its tax year ending June 30, 1994. The Tax Court held that Suzy's Zoo exercised such degree of control over the manufacturing of its products by third party contractors that it was a "producer" under Internal Revenue Code ("I.R.C.") § 263A,1 and that it did not qualify for the small reseller exception of I.R.C. § 263A(b)(2)...

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