Skip to main content
Please enter a legal issue and/or a location
Begin typing to search, use arrow keys to navigate, use enter to select

Find a Lawyer

More Options

Bakersfield Energy Partners v. Comm'r of Internal Revenue, No. 07-74275

By FindLaw Staff on June 17, 2009 | Last updated on March 21, 2019

In a Tax Court petition challenging an IRS deficiency notice, judgment for Petitioner is affirmed, where a taxpayer does not "omit[ ] from gross income an amount properly includible therein" for purposes of 26 U.S.C. section 6501(e)(1)(A) by overstating its basis.

Read the full decision in Bakersfield Energy Partners v. Commissioner of Internal Revenue, No. 07-74275.

Appellate Information:

Appeal from a Decision of the United States Tax Court
Argued and Submitted February 9, 2009 -- Pasadena, California
Filed June 17, 2009


Before: Andrew J. Kleinfeld, Carlos T. Bea, and Sandra S. Ikuta, Circuit Judges.

Opinion by Judge Ikuta


Steven R. Mather, Beverly Hills, California, for the petitioners-appellees.

Joan I. Oppenheimer, Washington, D.C., for the respondent-appellant.

You Don’t Have To Solve This on Your Own – Get a Lawyer’s Help

Meeting with a lawyer can help you understand your options and how to best protect your rights. Visit our attorney directory to find a lawyer near you who can help.

Or contact an attorney near you:
Copied to clipboard