Legal Opinion
Illya Bond v. United States
Court of Appeals for the Ninth Circuit
Decided April 13, 1989No. 88-5799PublishedCited by 20 opinions
1Opinion of the Court
POOLE, Circuit Judge:
The United States appeals from a decision by the district court limiting penalties assessed by the Internal Revenue Service against Iliya Bond (“Bond”). The district court determined that penalties for the sale of abusive tax shelters imposed under 26 U.S.C. § 6700 are to be calculated as a percentage of the gross income, not based on the number of individual sales transactions. We affirm.
FACTS AND PROCEEDING BELOW
During 1982, 1983, and 1984, Bond was Vice President and Secretary of H & L Schwartz, Inc. (“Schwartz”). Schwartz operated two divisions, American Educational…
2Cases cited8 opinions
- Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981
- Thomas v. Orvis and Bobye G. Orvis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Securities Industry Ass'n v. Board of Governors of the Federal Reserve SystemSupreme Court of the United States · 1984
- Spriggs v. United StatesDistrict Court, E.D. Virginia · 1987
- Waltman v. United StatesDistrict Court, M.D. Florida · 1985
3 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Donnell R. Mattingly v. United StatesCourt of Appeals for the Eighth Circuit · 1991
- In Re Robert J. Burns, Debtor. Robert J. Burns v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- School Street Associates Ltd. Partnership v. District of ColumbiaDistrict of Columbia Court of Appeals · 2001
- Frieda Korobkin Leonard Korobkin Leonard Korobkin Professional Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1993
- In Re Tax Refund LitigationDistrict Court, E.D. New York · 1991
15 more not listed; retrieve them via the Exa API.