Court of Appeals for the Ninth Circuit November 20, 2003, No. 02-74433 (Frazier v. Commissioner)

MEMORANDUM *

Petitioner Frazier, representative of decedent’s estate, appeals the decision of the Tax Court finding that several structures built on decedent’s land were not removable trade fixtures within the meaning of Cal. Civ.Code § 1019 and were thus taxable improvements to the decedent’s estate. Because we find that the improvements are removable trade fixtures, we reverse.