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GILBERT v. UNITED STATES

No. 18-17004.

998 F.3d 410 (2021)

Eric L. GILBERT; Audra Gilbert, husband and wife, Plaintiffs-Appellants, v. UNITED STATES of America; Philip K. Leopard, as Trustee of Namaca Management Limited, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Filed May 20, 2021.

Attorney(s) appearing for the Case

Lauren Elliott Stine (argued) and Julia Wittman , Quarles & Brady LLP, Phoenix, Arizona, for Plaintiffs-Appellants.

Sherra Wong (argued) and Michael J. Haungs , Attorneys, Tax Division; Richard E. Zuckerman , Principal Deputy Assistant Attorney General; United States Department of Justice, Washington, D.C.; for Defendant-Appellee United States of America.

Robert Andrew Rahtz (argued) and Peter Westby , Platt & Westby PC, Phoenix, Arizona, for Defendant-Appellee Philip K. Leopard.

Before: William A. Fletcher, Eric D. Miller, and Danielle J. Hunsaker, Circuit Judges.

OPINION

Eric and Audra Gilbert contracted to buy real property from Namaca Management Limited (Namaca), a purported foreign entity. After a dispute arose concerning the withholdings required under the Foreign Investment in Real Property Tax Act (FIRPTA) and the Fixed, Determinable, Annual, or Periodical income...

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