U.S. v. KAPP

No. 07-56408.

564 F.3d 1103 (2009)

UNITED STATES of America, Plaintiff-Appellee, v. Martin A. KAPP, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed May 4, 2009.


Attorney(s) appearing for the Case

Alan F. Broidy, Esq., Law Offices of Alan F. Broidy, APC, Los Angeles, CA, for the defendant-appellant.

Richard T. Morrison, Deputy Assistant Attorney General, Gilbert S. Rothenberg, Jonathan S. Cohen and Gretchen M. Wolfinger, Attorneys, Tax Division, U.S. Department of Justice, Washington, DC, for the plaintiff-appellee.

Before: JEROME FARRIS and KIM McLANE WARDLAW, Circuit Judges, and WILLIAM W. SCHWARZER, District Judge.


SCHWARZER, District Judge:

Martin A. Kapp appeals the district court's entry of a permanent injunction preventing him from preparing or assisting in preparing federal tax returns that assert the position that mariners are entitled to an unreimbursed deduction for meal expenses while working on board a ship, when no meal expenses are actually incurred (the "mariner's tax deduction"). He also appeals the grant of summary judgment for the government and the denial of...

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