Opinion ID: 503838
Heading Depth: 2
Heading Rank: 2

Heading: Factual Findings Under 26 U.S.C. Sec. 7459(b)

Text: 13 Title 26 U.S.C. Sec. 7459(b) (1982) requires the tax court to report in writing all its findings of fact. Taxpayers allege that the tax court's factual findings failed to account for substantial evidence presented at trial. 14 Findings of fact are sufficient if they provide the appellate court with a clear understanding of the basis of the lower court's decision and the grounds upon which it reached that decision. 7 Unt v. Aerospace Corp., 765 F.2d 1440, 1444 (9th Cir.1985); Nicholson v. Board of Education Torrance Unified School District, 682 F.2d 858, 866 (9th Cir.1982). This court will not reverse because of inadequate factual findings unless a full understanding of the question is not possible without the aid of separate findings. Vance v. American Hawaii Cruises, 789 F.2d 790, 792 (9th Cir.1986). 15 While the tax court did not specifically account for the basis upon which a great deal of testimony was discounted or disregarded, its twenty-eight pages of factual findings clearly outline its conclusions regarding the operation of the investment program. The court's findings are sufficient to indicate the factual basis for its ultimate conclusions. Id. We thus deny Taxpayers request for a remand based on Sec. 7459(b). 16