Siddiqui v. United States

359 F.3d 1200 Zariq SIDDIQUI, husband; Greta L. Siddiqui, wife; Joseph Vullo; Elizabeth A. Vullo, wife; Vullo, No. Siddiqui & Associates, Ltd., an Arizona corporation, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. No. 02-17123. United States Court of Appeals, Ninth Circuit. Argued and Submitted February 11, 2004 — San Francisco, California. Filed March 9, 2004. A. Jerry Busby, Phoenix, Arizona, for the plaintiffs-appellants. Rod J. Rosenstein, United States Department of Justice, Tax Division, WA, Washington, D.C., for the defendant-appellee. Appeal from the United States District Court for the District of Arizona; Roslyn O. Silver, District Judge, Presiding, D.C. No. CV 99-01596-ROS. Before: Arthur L. ALARCÓN, Robert R. BEEZER, and William A. FLETCHER, Circuit Judges. Opinion by Judge Alarcón. OPINION ALARCÓN, Circuit Judge. 1 Zariq and Greta Siddiqui, Joseph, Richard and Elizabeth Vullo, and Vullo, Siddiqui & Associates, Ltd. ("VSA") (collectively, "Appellants") appeal from the district court's limitation of its award under 26 U.S.C. § 7431 to a total of $6,000 in statutory damages, and the denial of punitive damages…