Legal Opinion
Fourth Investment Lp v. United States
Court of Appeals for the Ninth Circuit
Decided June 13, 2013No. 11-56997, 11-57009PublishedCited by 28 opinions
1Opinion of the Court
OPINION
M. SMITH, Circuit Judge:
Plaintiffs-Appellants Leeds, LP (Leeds) and Fourth Investment, LP (Fourth Investment) (sometimes collectively, Appellants) brought quiet title actions challenging tax liens filed by the Internal Revenue Service (IRS) against certain commercial and residential properties located in San Diego, California, to which Appellants hold legal title. The tax liens arose from assessments against taxpayers Susanne and Don Ballantyne, based on the IRS’s claim that Appellants held the relevant properties as nominees of the Ballantynes on the assessment dates. After a…
2Cases cited31 opinions
- Salve Regina College v. RussellSupreme Court of the United States · 1991
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- United States v. BessSupreme Court of the United States · 1958
26 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
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- United States v. BoyceDistrict Court, C.D. California · 2014
- Prompt Staffing, Inc. v. United StatesDistrict Court, C.D. California · 2018
- United States v. Ellen SwensonCourt of Appeals for the Ninth Circuit · 2020
- United States v. LebeauDistrict Court, S.D. California · 2018
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