Legal Opinion
Stephen Ouwinga v. Benistar 419 Plan Services
Court of Appeals for the Sixth Circuit
Decided September 19, 2012No. 10-2531PublishedCited by 107 opinions
1Opinion of the Court
OPINION
JANE B. STRANCH, Circuit Judge.
Plaintiff-Appellants Stephen, Leann, David, and Christine Ouwinga and their company, Stoney Creek Fisheries and Equipment, Inc., (the “Ouwingas”) appeal the dismissal of their Complaint against various Defendant-Appellees related to a purported tax-deductible welfare benefit plan — the Benistar 419 Plan (“Benistar Plan” or “Plan”) — marketed and sold by the Appellees to the Ouwingas. The Internal Revenue Service determined that the Plan was an abusive tax shelter, and the Ouwingas were ultimately assessed back taxes, interest, and penalties. They filed…
2Cases cited27 opinions
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- H. J. Inc. v. Northwestern Bell Telephone Co.Supreme Court of the United States · 1989
- United States v. TurketteSupreme Court of the United States · 1981
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3Cited by107 opinions
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