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U.S. Court of Appeals for the Ninth Circuit, 2001

Comet Printing, Inc. v. Commissioner

Comet Printing, Inc. v. Commissioner
U.S. Court of Appeals for the Ninth Circuit · Decided March 14, 2001 · Gould, Pregerson, Thomas
5 F. App'x 774

Comet Printing, Inc. v. Commissioner

Opinion of the Court

MEMORANDUM *

Based on a careful review of the evidence and proceedings, we conclude that the parties did not reach a meeting of the minds. The purported settlement agreement therefore is rescinded. The decisions of the tax court are reversed, and this case is remanded with instructions that it be set for trial.

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as may be provided by Ninth Circuit Rule 36-3.

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