Jerry's Fam. Deli v. Papanicolaou

Full title: JERRY'S FAMOUS DELI, INC., a California corporation, Plaintiff-Appellee…

Court: United States Court of Appeals, Ninth Circuit

Date published: Mar 26, 2007

226 F. App'x 718 (9th Cir. 2007)

Opinion

No. 06-55375.

Argued and Submitted March 20, 2007.

Filed March 26, 2007.

Steven E. Young, Esq., Freeman Freeman Smiley, LLP, Los Angeles, CA, for Plaintiff-Appellee.

Daniel J. McCarthy, Esq., Hill, Farrer Burrill LLP, Los Angeles, CA, for Defendant-Appellant.

Appeal from the United States District Court for the Central District of California, Robert M. Takasugi, District Judge, Presiding. D.C. No. CV-97-01765-RMT.

Before: McKEOWN and BYBEE, Circuit Judges, and BREYER,^_ District Judge.

_ The Honorable Charles R. Breyer, United States District Judge for the Northern District of California, sitting by designation.

MEMORANDUM^__

__ This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3.

We review the district court's factual findings for clear error. Jerry's Famous Deli v. Papanicolaou, 383 F.3d 998, 1004 (9th Cir. 2004). Having reviewed the record and the district court's findings, we conclude that the district court did not commit clear error. Even if we treat the tax issue as a legal issue that we review de novo, the district court was not in error. See L.P. Larson, Jr. Co. v. Wm. Wrigley, Jr., Co., 277 U.S. 97, 100, 48 S.Ct. 449, 72 L.Ed. 800 (1928); Wolfe v. Nat'l Lead Co., 272 F.2d 867, 873 (9th Cir. 1959), overruled on other grounds Maier Brewing Co. v. Fleischmann Distilling Corp., 359 F.2d 156, 157 (9th Cir. 1966). The judgment of the district court is AFFIRMED. Each party shall bear its own costs on appeal.