Opinion ID: 3065278
Heading Depth: 2
Heading Rank: 2

Heading: Credit for Amortization Entries

Text: Taxpayers relied on incoherent records, unhelpful or uncredible witnesses, and their own inconsistent behavior in presenting their NOL carryforward position and, accordingly, the Tax Court reasonably rejected the factual premises underlying taxpayers’ claim to a credit for the additional income reported in later years. See United States v. Becerra-Garcia, 397 F.3d 1167, 1172 (9th Cir. 2005) (noting that credibility determinations of trial courts are due great deference); see also Sparkman v. Comm’r, 509 F.3d 1149, 1156 (9th Cir. 2007). AFFIRMED. 4