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TAPROOT ADMINISTRATIVE SERVICES, INC. v. C.I.R.

No. 10-70892.

679 F.3d 1109 (2012)

TAPROOT ADMINISTRATIVE SERVICES, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed March 21, 2012.

Attorney(s) appearing for the Case

Steven R. Mather (argued), Kajan Mather and Barish, Beverly Hills, CA, for the petitioner-appellant.

John A. DiCicco, Acting Assistant Attorney General; Richard Farber and John A. Dudeck (argued), Attorneys; U.S. Department of Justice, Tax Division, Washington, D.C., for the respondent-appellee.

Before: MARY M. SCHROEDER and STEPHEN REINHARDT, Circuit Judges, and HENRY E. HUDSON, District Judge.

OPINION

HUDSON, District Judge:

Under the Internal Revenue Code, certain eligible corporations may elect S corporation status, thereby acting as pass-through entities for federal taxation purposes. The rules governing eligibility to elect S corporation status restrict various attributes those corporations may have, including the number of shareholders, the classes of stock issued, and the types of shareholders. The single question presented is whether a...

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