Legal Opinion
United States v. Estate Preservation Services
Court of Appeals for the Ninth Circuit
Decided January 25, 2000No. Nos. 98-17220, 98-17297PublishedCited by 7 opinions
1Opinion of the Court
SNEED, Circuit Judge:
We must decide the appropriateness of a preliminary injunction entered against the promoters of certain tax shelters. The United States filed suit in 1997 against Estate Preservation Services, a Trust; Estate Preservation Services, Inc.;2 Robert L. Henkell; and William L. Sefton (“Appellants”). Injunctive relief was sought under Title 26 United States Code Section 7408 to prevent Appellants from rendering abusive tax-shelter advice under Title 26 United States Code Section 6700. The district court granted a preliminary injunction in October 1998.3 Independent appeals were…
2Cases cited24 opinions
- Hernandez v. CommissionerSupreme Court of the United States · 1989
- Federal Trade Commission v. Affordable Media, LLCCourt of Appeals for the Ninth Circuit · 1999
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- Fed. Sec. L. Rep. P 99,000 Securities and Exchange Commission v. Edward E. HolschuhCourt of Appeals for the Seventh Circuit · 1982
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3Cited by7 opinions
- United States v. StoverDistrict Court, W.D. Missouri · 2010
- United States v. HarkinsDistrict Court, D. Oregon · 2004
- United States v. GuessDistrict Court, S.D. California · 2005
- United States v. StephensonDistrict Court, W.D. Washington · 2004
- United States v. CohenDistrict Court, W.D. Washington · 2004
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