Legal Opinion
In Re Clayton Baker Sally I. Baker, Debtors. Clayton Baker Sally I. Baker v. Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided January 12, 1996No. 94-35803PublishedCited by 38 opinions
1Opinion of the Court
OPINION
2Per curiam
Appellants Clayton and Sally Baker appeal from the rejection of their attempt to overturn a stipulated judgment entered against them by the United States Tax Court. We have jurisdiction pursuant to 28 U.S.C. §§ 158(d) and 1291, and affirm.
I
The Bakers’ tax problems began in late 1978 or early 1979, when they invested $30,-000 in tax shelters promoted by Maxwell Berg and the Los Angeles law firm of Berg & Allen. Details about the tax shelters, which the IRS eventually disallowed as shams, are sketchy. 1 Both parties agree, however, that Berg filed amended returns on behalf of the Bakers,…
3Cases cited8 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Federated Department Stores, Inc. v. MoitieSupreme Court of the United States · 1981
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- United States v. International Building Co.Supreme Court of the United States · 1953
- U.S.A., Internal Revenue Service v. TealCourt of Appeals for the Fifth Circuit · 1994
3 more not listed; retrieve them via the Exa API.
4Cited by38 opinions
- Carole M. Rein Paul M. Driscoll William F. Croce Tina W. Croce and Paul Frenette v. Providian Financial CorporationCourt of Appeals for the Ninth Circuit · 2001
- In Re: Cody, Inc., Debtor. Cody, Inc., Debtor-Appellant v. County of Orange and Town of WoodburyCourt of Appeals for the Second Circuit · 2003
- Golden v. CommissionerCourt of Appeals for the Sixth Circuit · 2008
- Northbrook Partners LLP v. County of Hennepin (In Re Northbrook Partners LLP)United States Bankruptcy Court, D. Minnesota · 2000
- In Re: Roger E. Mantz and Sandra J. Mantz, Roger E. Mantz Sandra J. Mantz v. California State Board of EqualizationCourt of Appeals for the Ninth Circuit · 2003
33 more not listed; retrieve them via the Exa API.