Legal Opinion
Neil M. Baizer v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided March 1, 2000No. 98-70870PublishedCited by 21 opinions
1Opinion of the Court
THOMAS, Circuit Judge:
This appeal requires us to decide, inter alia, whether the Department of Treasury has the authority to impose tax penalties as a result of prohibited transactions with a qualified pension plan when the Department of Labor has entered into a consent judgment concerning the plan. We conclude that, under the circumstances presented in this case, the Department of Treasury possesses such authority and affirm the judgment of the Tax Court.
I
Neil Baizer was an officer and a director, and shareholder, in the Cohen & Baizer Accountancy Corporation (“the accounting firm”). On…
2Cases cited7 opinions
- Commissioner v. Keystone Consolidated Industries, Inc.Supreme Court of the United States · 1993
- Amerco, Inc. Republic Insurance v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1992
- Estate of Rapp v. CommissionerCourt of Appeals for the Ninth Circuit · 1998
- Harbor Bancorp & Subsidiaries Edward J. Keith Elena Keith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1997
- Thomas O'Malley v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1992
2 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Elizabeth N. Callaway v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2000
- Suzy's Zoo (R) v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- Martin Schachter Barbara Schachter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- Madison Recycling Associates v. Commissioner Of Internal RevenueCourt of Appeals for the Second Circuit · 2002
- Kudo v. CommissionerCourt of Appeals for the Ninth Circuit · 2001
16 more not listed; retrieve them via the Exa API.