Legal Opinion
Twenty-Three Nineteen Creekside, Inc. Michael E. Baldigo v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 7, 1995No. 93-70687PublishedCited by 24 opinions
1Opinion of the Court
KLEINFELD, Circuit Judge:
The main issue in this case is whether tax treatment of a subehapter S corporation with five or fewer shareholders proceeds at the entity level or the shareholder level. A regulation provides for shareholder level treatment, but does not apply to the period at issue in this case. An issue of who is the “tax matters person” also arises.
I. FACTS
Twenty-three Nineteen Creekside, Inc. is a subehapter S corporation. During its fiscal year at issue in this case, ending June 30, 1984, Michael L. Baldigo owned 72% of its shares, Alvis M. Rushton owned 25%, and another…
2Cases cited7 opinions
- Bufferd v. CommissionerSupreme Court of the United States · 1993
- Gregory W. McKay v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989
- The Ann Jackson Family Foundation v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1994
- Charles D. Beard, Jr. Mary Sue Beard v. United States of America, John G. Beard Louise H. Beard v. United StatesCourt of Appeals for the Eleventh Circuit · 1993
- Arenjay Corporation, A. James Sedwick, Jr., Tax Matters Person v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
2 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Maximo HILAO, Class Plaintiffs, Plaintiff-Appellee, v. ESTATE OF Ferdinand MARCOS, Defendant-AppellantCourt of Appeals for the Ninth Circuit · 1996
- UNITED STATES of America, Plaintiff-Appellee, v. Jeffrey Howard VAN POYCK, Defendant-AppellantCourt of Appeals for the Ninth Circuit · 1996
- McGann v. Ernst & YoungCourt of Appeals for the Ninth Circuit · 1996
- Celsa Hilao v. Estate of Ferdinand E. Marcos, and Swiss Bank Corporation and Credit SuisseCourt of Appeals for the Ninth Circuit · 1996
- GENERAL DYNAMICS CORPORATION, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-AppellantCourt of Appeals for the Ninth Circuit · 1998
19 more not listed; retrieve them via the Exa API.