Legal Opinion

Hongsermeier v. Commissioner

Court of Appeals for the Ninth Circuit

Decided September 1, 2010No. 07-72828, 07-73718, 07-73719, 07-73818, 07-73822, 07-73823, 07-73825PublishedCited by 18 opinions

1Opinion of the Court

OPINION

CLIFTON, Circuit Judge:

Petitioners are representatives of a group of taxpayers who have previously been before our court. The taxpayers participated in a tax shelter that was challenged by the government and became the subject of litigation before the Tax Court. Misconduct by government attorneys tainted that litigation. Specifically, a ease was tried before the Tax Court involving “test case” taxpayers selected by the larger group of taxpayers and by the government. It was discovered after the Tax Court announced its decision from the test case that government attorneys had previously…

2Cases cited13 opinions

  1. National Labor Relations Board v. Sears, Roebuck & Co.Supreme Court of the United States · 1975
  2. Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
  3. Lahr v. National Transportation Safety BoardCourt of Appeals for the Ninth Circuit · 2009
  4. United States v. ChildsSupreme Court of the United States · 1924
  5. John O. England, Trustee of the Estate of Irene Mansfeldt, Bankrupt v. Morgan J. DoyleCourt of Appeals for the Ninth Circuit · 1960

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3Cited by18 opinions

  1. Federal Trade Commission v. AMG Services, Inc.District Court, D. Nevada · 2013
  2. Desert Survivors v. US Department of the InteriorDistrict Court, N.D. California · 2017
  3. Estate of Palumbo v. United StatesCourt of Appeals for the Third Circuit · 2012
  4. Daoud v. CommissionerCourt of Appeals for the Ninth Circuit · 2013
  5. Michael Tricarichi v. CirCourt of Appeals for the Ninth Circuit · 2018

13 more not listed; retrieve them via the Exa API.

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