Cir

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS DEC 19 2024

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

THE MORNING STAR PACKING No. 21-71191

COMPANY, L.P.; THE MORNING STAR

COMPANY, Tax Matters Partner, Tax Ct. No. 5013-

Petitioners-Appellants,

MEMORANDUM*

v.

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.

THE MORNING STAR PACKING No. 21-71192

COMPANY, L.P.; THE MORNING STAR

COMPANY, Tax Matters Partner, Tax Ct. No. 16684-

Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.

LIBERTY PACKING COMPANY, LLC; No. 21-71193 THE MORNING STAR COMPANY, Tax

* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. Matters Partner, Tax Ct. No. 5015-

Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.

LIBERTY PACKING COMPANY, LLC; No. 21-71194 THE MORNING STAR COMPANY, Tax Matters Partner, …