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SEAVIEW TRADING, LLC v. C.I.R.

No. 15-71330.

858 F.3d 1281 (2017)

SEAVIEW TRADING, LLC and Robert Kotick, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed June 7, 2017.

Attorney(s) appearing for the Case

Daniel Benjamin Levin (argued), Jessica Barclay-Strobel , and Ronald L. Olson , Munger Tolles & Olson LLP, Los Angeles, California; David W. Foster and Armando Gomez , Skadden Arps Slate Meagher & Flom LLP, Washington, D.C.; for Petitioners-Appellants.

Andrew Weiner (argued) and Richard Farber , Attorneys; Tax Division, United States Department of Justice, Washington, D.C.; for Respondent-Appellee.

Before: MILAN D. SMITH, JR. and N. RANDY SMITH, Circuit Judges, and GARY FEINERMAN, District Judge.

OPINION

This appeal presents the question of whether entities that are disregarded for federal tax purposes may nevertheless constitute pass-thru partners under 26 U.S.C. § 6231(a)(9) such that their partnership is not eligible for the small-partnership exception...

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