Cir

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

DJB HOLDING CORPORATION; TAX No. 12-70574

MATTERS PARTNER; WB PARTNERS,

FKA WB Acquisition Partners, Tax Ct. No. Petitioners-Appellants, 29106-

v.

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.

WB ACQUISITION & SUBSIDIARY, No. 12-70575 Petitioner-Appellant, Tax Ct. No. v. 26187-

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee. WB ACQUISITION, INC., No. 12-70576 Petitioner-Appellant, Tax Ct. No. v. 5039-

COMMISSIONER OF INTERNAL

REVENUE, OPINION

Respondent-Appellee.

Appeal from a Decision of the Tax Court

Argued and Submitted December 9, 2014—San Francisco, California

Filed October 7, 2015

Before: Alex Kozinski, Johnnie B. Rawlinson, and Mary H. Murguia, Circuit Judges.

Opinion by Judge Murguia

DJB HOLDING CORP. V. CIR

SUMMARY*

Tax

The panel affirmed three Tax Court decisions involving federal income tax deficiencies and accuracy-related penalties.

Greg Watkins and Daren Barone, owners of asbestos removal business…