United States v. Hartshorn
Court of Appeals for the Tenth Circuit
1Opinion of the Court
McKAY, Circuit Judge.
Defendant Kevin Hartshorn appeals the district court’s issuance of an injunction against him under 26 U.S.C. § 7408, arguing the court erred in concluding he promoted an abusive tax shelter in violation of 26 U.S.C. § 6700. The district court agreed with the government that Defendant was promoting abusive tax shelters through his church, the Church of Compassionate Service, and particularly through his representations that individuals who took vows of poverty and obedience and became ministers of his church would not be required to pay taxes on income they earned and…
Also in this document: Concurrence.
2Cases cited11 opinions
- Stephenson v. CommissionerUnited States Tax Court · 1982
- John L. Stephenson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- Commissioner v. BanksSupreme Court of the United States · 2005
- Law v. National Collegiate Athletic Ass'nCourt of Appeals for the Tenth Circuit · 1998
- Eric A. Pollard v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1986
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Eaglemed LLC v. CoxCourt of Appeals for the Tenth Circuit · 2017
- United States v. Rapower-3, LLCDistrict Court, D. Utah · 2018
- United States v. Rapower-3, LLCDistrict Court, D. Utah · 2018
- Allen R. Davison v. CommissionerUnited States Tax Court · 2020
- Bruce W. Lemay v. CommissionerUnited States Tax Court · 2020
4 more not listed; retrieve them via the Exa API.