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SHEA HOMES, INC. AND SUBSIDIARIES v. C.I.R.

No. 14-72161, No. 14-72162, No. 14-72163.

834 F.3d 1061 (2016)

SHEA HOMES, INC. AND SUBSIDIARIES, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Shea Homes, LP; JF Shea, LP, FKA JF Shea LLC, Tax Matters Partner, Petitioners-Appellees, v. Commissioner of Internal Revenue, Respondent-Appellant. Vistancia, LLC; Shea Homes Southwest, Inc., Tax Matters Partner, Petitioners-Appellees, v. Commissioner of Internal Revenue, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed August 24, 2016.

Attorney(s) appearing for the Case

Andrew M. Weiner (argued) and Richard Farber , Attorneys, Tax Division; Caroline D. Ciraolo , Assistant Attorney General; Department of Justice, Washington, D.C., for Respondent-Appellant.

Gregory G. Garre (argued), Gerald A. Kafka , Sean M. Akins , and Benjamin W. Snyder , Latham & Watkins LLP, Washington, D.C.; Robert A. Long, Jr. and Kevin King , Covington & Burling LLP, Washington, D.C.; for Petitioners-Appellees.

Concurrence by Judge Rawlinson.

OPINION

The Commissioner of Internal Revenue ("Commissioner") appeals the decisions of the United States Tax Court in these consolidated cases that Shea Homes, Inc. and Subsidiaries ("SHI") did not have any deficiencies for the tax years under consideration and that Shea Homes, LP ("SHLP") and Vistancia, LLC ...

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