Attached is an article I had published in Tax Notes on September 18, 2017. As of this posting, on October 16, the case is still pending appeal to the 9th Circuit. A date has not yet been set for oral argument.
| 156tn1575_attribution.pdf |
And of course eventually the 9th Circuit did affirm, setting exactly the shaky precedent we had predicted. Linked below it an article from Tax Notes reporting the decision and quoting your correspondent at length.
| parillo__03-18-2019_.pdf |