Legal Opinion

American Principals Leasing Corporation Adams Partners, Ltd. Harrison Partner, Ltd. Jackson Partners Ltd. Lincoln Partners Ltd. Madison Partners Ltd. v. United States of America, Richard A. Baldwin Mearice E. Baldwin v. United States

Court of Appeals for the Ninth Circuit

Decided May 22, 1990No. 88-6397PublishedCited by 9 opinions

1Opinion of the Court

904 F.2d 477

66 A.F.T.R.2d 90-5012, 90-1 USTC P 50,292,

20 Bankr.Ct.Dec. 909, Bankr. L. Rep. P 73,422

AMERICAN PRINCIPALS LEASING CORPORATION; Adams Partners,

Ltd.; Harrison Partner, Ltd.; Jackson Partners

Ltd.; Lincoln Partners Ltd.; Madison

Partners Ltd., et al.,

Plaintiffs-Appellants,

v.

UNITED STATES of America, Defendant-Appellee.

Richard A. BALDWIN; Mearice E. Baldwin, Plaintiffs-Appellees,

v.

UNITED STATES of America, Defendant-Appellant.

Nos. 88-6397, 88-6437.

United States Court of Appeals,

Ninth Circuit.

Argued and Submitted June 9, 1989.

Decided May 22, 1990.

Robert A. Klayman, Caplin & Drysdale,…

Also in this document: Dissent.

2Cases cited9 opinions

  1. United States v. MendozaSupreme Court of the United States · 1984
  2. Gefen v. CommissionerUnited States Tax Court · 1986
  3. Peter Starr Production Co. v. Twin Continental Films, Inc. And Gautam DasCourt of Appeals for the Ninth Circuit · 1986
  4. Capek v. CommissionerUnited States Tax Court · 1986
  5. Melvin v. CommissionerUnited States Tax Court · 1987

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

3Cited by9 opinions

  1. Moser v. CommissionerCourt of Appeals for the Eighth Circuit · 1990
  2. Young v. CommissionerCourt of Appeals for the Eleventh Circuit · 1991
  3. Donald G. Oren Beverly J. Oren v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2004
  4. George J. Emershaw and Virginia D. Emershaw v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1992
  5. Wade L.. Moser v. Commissioner Of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990

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

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