Sklar v. Commissioner of Internal Revenue

by the United States Court of Appeals for the Ninth Circuit

282 F.3d 610

Michael SKLAR; Marla Sklar, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 00-70753.

United States Court of Appeals

Ninth Circuit

Argued and Submitted September 7, 2001.

Filed January 29, 2002.

Amended February 27, 2002.

Jeffrey I. Zuckerman, Curtis, Mallet-Prevost, Colt & Mosle, Washington, DC, for the appellants.

Thomas J. Sawyer, Attorney, Tax Division, Department of Justice, Washington, DC, for the appellee.

David Zwiebel, New York, NY, for amicus curiae Agudath Israel of America, in support of the appellants.

Appeal from the United States Tax Court. Tax Ct. No. 1556-97.

Before PREGERSON, REINHARDT and SILVERMAN, Circuit Judges.

Opinion by Judge REINHARDT; Concurrence by Judge SILVERMAN

AMENDED OPINION