Camacho v. United States
District Court, D. Alaska
1Opinion of the Court
AMENDED DECISION 1
SINGLETON, Chief Judge.
I. Jurisdiction
The Government appeals from a decision by the bankruptcy court which invalidated readjustment of the tax returns of John and Barbara Camacho (“Camachos”) to reflect earlier adjustments to the returns of certain partnerships in which the Camachos were indirect partners. See 26 U.S.C. §§ 6221-6233 (providing for a single unified audit and judicial proceeding in which all items of partnership income, loss, deduction, or credit affecting partnership tax liability would be uniformly adjusted at the partnership level). The Government also…
2Cases cited24 opinions
- United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- Citizens Bank of Md. v. StrumpfSupreme Court of the United States · 1995
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- Smith v. RossotteDistrict Court, D. Oregon · 2003
- Robert Walthall Dorothy Walthall Jerry T. Dennis, and David Raihl June Raihl v. United States of America, John Camacho Barbara Camacho, and Robert Walthall Dorothy Walthall Jerry T. Dennis v. United States of America, Robert Walthall Dorothy Walthall v. United StatesCourt of Appeals for the Ninth Circuit · 1997