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CANDYCE MARTIN 1999 IRREVOCABLE TRUST v. U.S.

No. 11-17879.

739 F.3d 1204 (2014)

CANDYCE MARTIN 1999 IRREVOCABLE TRUST, a Partner other than the Tax Matters Partner; Constance Goodyear 1997 Irrevocable Trust, a Partner other than the Tax Matters Partner, Petitioners-Appellants, v. UNITED STATES of America, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed January 13, 2014.

Attorney(s) appearing for the Case

Michael J. Desmond (argued), Law Offices of Michael J. Desmond, APC, Santa Barbara, CA; Ronald L. Buch, Jr. and Saul Mezei , Bingham McCutchen LLP, Washington, D.C., for Petitioners-Appellants.

Arthur T. Catterall (argued), Attorney, Kathryn Keneally , Assistant Attorney General, Tamara W. Ashford , Deputy Assistant Attorney General, Gilbert S. Rothenberg , and Jonathan S. Cohen , Attorneys, United States Department of Justice, Tax Division, Washington, D.C.; Melinda L. Haag , United States Attorney, and Tom Moore , Assistant United States Attorney, United States Attorneys' Office for the Northern District of California, San Francisco, CA, for Respondent-Appellee.

Before: SIDNEY R. THOMAS and M. MARGARET McKEOWN, Circuit Judges, and MARK W. BENNETT, District Judge.

OPINION

THOMAS, Circuit Judge:

In this appeal, we examine some of the tax consequences arising from the sale of the Chronicle Publishing Company and, specifically, whether the Internal Revenue Service's proposed adjustment of certain partnership tax items was time barred. Although the ultimate issue is relatively straightforward, both the back story and the legal framework are somewhat complex, requiring us to delve deep in the heart of taxes.

I...

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