Court of Appeals for the Ninth Circuit June 4, 2003, No. 02-71785 (Falstone, Inc. v. Commissioner)

MEMORANDUM *

Falstone, at all relevant times a Delaware corporation and an inhabitant of the United States Virgin Islands, appeals the judgment of the United States Tax Court. The Tax Court held that there are deficiencies in income tax due from Falstone for taxable years 1984 and 1985 of $42,233 and $80,171 respectively. The case is before us because Falstone’s principal office is now in Nevada.