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Ninth Circuit Grants Rehearing En Banc in Return Filing Case

NOV. 10, 2022

Seaview Trading LLC et al. v. Commissioner

DATED NOV. 10, 2022
DOCUMENT ATTRIBUTES
  • Case Name
    Seaview Trading LLC et al. v. Commissioner
  • Court
    United States Court of Appeals for the Ninth Circuit
  • Docket
    No. 20-72416
  • Judge
    Murguia, Mary H.
  • Parallel Citation
    54 F.4th 608
    2022 WL 16847779
  • Code Sections
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2022-36421
  • Tax Analysts Electronic Citation
    2022 TNTF 218-22

Seaview Trading LLC et al. v. Commissioner

SEAVIEW TRADING, LLC, AGK INVESTMENTS, LLC, TAX MATTERS PARTNER,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent-Appellee.

UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT

ORDER

MURGUIA, Chief Judge:

Upon the vote of a majority of nonrecused active judges, it is ordered that this case be reheard en banc pursuant to Federal Rule of Appellate Procedure 35(a) and Circuit Rule 35-3. The three-judge panel opinion is vacated.

DOCUMENT ATTRIBUTES
  • Case Name
    Seaview Trading LLC et al. v. Commissioner
  • Court
    United States Court of Appeals for the Ninth Circuit
  • Docket
    No. 20-72416
  • Judge
    Murguia, Mary H.
  • Parallel Citation
    54 F.4th 608
    2022 WL 16847779
  • Code Sections
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2022-36421
  • Tax Analysts Electronic Citation
    2022 TNTF 218-22
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