Opinion ID: 3064659
Heading Depth: 3
Heading Rank: 4

Heading: The injunction was necessary to prevent

Text: recurrence. The district court’s finding that an injunction is necessary is a fact sensitive determination which we review for clear error. See Sprint Tel. PCS , 490 F.3d at 708. [15] Kapp acknowledged that although he stopped claiming the mariner’s tax deduction for deep sea mariners after the Johnson case, he later began claiming it based on a purported endorsement of his position by Campos, and because he needed negotiating room with the IRS. Kapp’s weak justification for claiming the deduction in light of clear precedent to the contrary supports the issuance of an injunction as to deep sea mariners. [16] The injunction is also appropriate as to deductions for tug and barge mariners. Kapp asserts that he would never claim the deduction after the Balla and Zbylut cases, unless they are overturned on appeal, and that an injunction is not warranted. Kapp’s conduct, however, suggests that an injunction is necessary. Although his attorney represented that Kapp would stop claiming the deduction for tug and barge mariners, he continued to claim these deductions. Given that Kapp acted in a manner contrary to the assurances he provided to the government, and continued to claim deductions for deep sea mariners in spite of clear authority to the contrary, the district court did not abuse its discretion in issuing the injunction.