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SALUS MUNDI FOUNDATION v. C.I.R.

No. 12-72527.

776 F.3d 1010 (2014)

SALUS MUNDI FOUNDATION, Transferee, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed December 22, 2014.

Attorney(s) appearing for the Case

Arthur T. Catterall (argued), Kenneth L. Greene , and Gilbert S. Rothenberg , Attorneys, Tax Division, Department of Justice, Washington, D.C., for Respondent-Appellant.

A. Duane Webber (argued), Phillip J. Taylor , Summer M. Austin , and Mireille R. Zuckerman , Baker & McKenzie, LLP, Washington, D.C.; Jaclyn Pampel , Baker & McKenzie, Chicago, Illinois, for Petitioner-Appellee.

Before: JOHN T. NOONAN and SANDRA S. IKUTA, Circuit Judges, and WILLIAM H. ALBRITTON, Senior District Judge.

OPINION

OVERVIEW

The IRS appeals the United States Tax Court's decision that the Salus Mundi Foundation was not liable under 26 U.S.C. § 6901 for the unpaid tax liability arising from the sale of appreciated assets held by Double-D Ranch, Inc.

We conclude that the two requirements of 26 U.S...

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