No. 05-16177.

531 F.3d 750 (2008)

CENTRAL VALLEY AG ENTERPRISES, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed June 25, 2008.

Attorney(s) appearing for the Case

Scott M. Reddie, Hilton A. Ryder and Todd W. Baxter, McCormick, Barstow, Sheppard, Wayte & Carruth LLP, Fresno, CA; and Myron L. Frans and Walter A. Pickhardt, Faegre & Benson LLP, Minneapolis, MN; Edward O.C. Ord and Jenny C. Lin-Alva, Ord & Norman, San Francisco, CA, for the plaintiff-appellant.

Thomas J. Clark, Gilbert S. Rothenberg and Michelle B. O'Connor, Tax Division, U.S. Department of Justice, Washington, DC, for the defendant-appellee.

Before: MELVIN BRUNETTI, W. FLETCHER, and CARLOS T. BEA, Circuit Judges.

BRUNETTI, Circuit Judge:

This bankruptcy appeal involves the intersection of 11 U.S.C. § 505(a) of the Bankruptcy Code, which generally authorizes bankruptcy courts to redetermine a debtor's tax liability, and the Tax Equity And Fiscal Responsibility Act of 1982 ("TEFRA"), which provides that the tax treatment of partnership items ordinarily must be determined at the partnership level. After Chapter 11 debtor Central...

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