Opinion ID: 174551
Heading Depth: 3
Heading Rank: 1

Heading: The Tax Court's Remedy

Text: We conclude that the Tax Court's findings are well supported in its comprehensive review of the record and do not leave the definite and firm conviction that a mistake has been committed. Sparkman, 509 F.3d at 1155 (quotation marks omitted). The Tax Court's determination of the percentage deduction in the taxpayers' deficiencies, plus other benefits, accords with this Court's mandate in Dixon and is not an abuse of discretion. See Jim Turin & Sons v. CIR, 219 F.3d 1103, 1105 (9th Cir.2000) ([W]e independently review for abuse of discretion, and our task is to determine whether [the exercise of discretion] is clearly unlawful or plainly arbitrary. (footnote omitted)). Taxpayers argue that the Tax Court's remedy fails to comply with the Dixon mandate and challenge, in various ways, the Tax Court's calculation of the 63.37 percent figure.