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Jerry's Famous Deli, Inc. v. Papanicolaou

Citation: 226 F. App'x 718Docket: No. 06-55375

Court: Court of Appeals for the Ninth Circuit; March 26, 2007; Federal Appellate Court

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The district court's factual findings are reviewed for clear error, as established in Jerry’s Famous Deli v. Papanicolaou. After examining the record and the district court's determinations, it is concluded that no clear error was made. Even considering the tax issue as a legal matter subject to de novo review, the district court's ruling stands without error, referencing L.P. Larson, Jr. Co. v. Wm. Wrigley, Jr. Co. and Wolfe v. Nat’l Lead Co. The judgment of the district court is affirmed, with each party responsible for its own costs on appeal. This decision is unpublished and does not serve as precedent except under specific rules of the 9th Circuit.