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MAZZEI v. C.I.R.

No. 18-72451.

998 F.3d 1041 (2021)

Celia MAZZEI; Angelo L. Mazzei; Mary E. Mazzei, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed June 2, 2021.

Attorney(s) appearing for the Case

Lewis R. Walton Jr. (argued) and Lewis R. Walton , Walton & Walton LLP, Marina Del Ray , California, for Petitioners-Appellants.

Judith A. Hagley (argued), Gilbert S. Rothenberg , and Teresa E. McLaughlin , Attorneys, Tax Division; Richard E. Zuckerman , Principal Deputy Assistant Attorney General; United States Department of Justice, Washington, D.C.; for Respondent-Appellee.

Before: Jay S. Bybee and Daniel P. Collins, Circuit Judges, and Barry Ted Moskowitz, District Judge.

OPINION

Angelo, Mary, and Celia Mazzei appeal the Tax Court's ruling that they are liable for excise taxes for having made excess contributions to their Roth Individual Retirement Accounts ("IRAs"). Invoking substance-over-form principles, the Commissioner insists that the dividends that the Mazzeis' Roth IRAs received...

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