Legal Opinion
Walthall v. United States
Court of Appeals for the Ninth Circuit
Decided November 19, 1997No. Nos. 96-35237, 96-35271 and 96-35830PublishedCited by 27 opinions
1Opinion of the Court
WALLACE, Circuit Judge:
In these consolidated appeals, we consider whether the Tax Equity and Fiscal Responsibility Act of 1982 (Act) provides constitutionally adequate notice to indirect partners of multi-tiered partnerships, and if so, whether the Internal Revenue Service (IRS) complied with the requirements of the statute..
I
In 1983, the Walthalls, Camachos, and Raihls invested in a tax shelter partnership known as the Sente Investment Club Partnership (Club). The Club invested in two other partnerships. These other partnerships were thus “top-tier partnerships,” and the Club was a…
2Cases cited18 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- Memphis Light, Gas & Water Division v. CraftSupreme Court of the United States · 1978
- Mennonite Board of Missions v. AdamsSupreme Court of the United States · 1983
- U.S. Bancorp Mortgage Co. v. Bonner Mall PartnershipSupreme Court of the United States · 1994
13 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- In Re: Danny Padilla, Debtor. William T. Neary, United States Trustee for Region 16 v. Danny PadillaCourt of Appeals for the Ninth Circuit · 2000
- In Re Dennis Leroy Saxman, Debtor, Dennis Leroy Saxman v. Educational Credit Management Corporation, and Department of EducationCourt of Appeals for the Ninth Circuit · 2003
- Latman v. BurdetteCourt of Appeals for the Ninth Circuit · 2004
- Abel Kaplan and Mary Lou Kaplan v. United StatesCourt of Appeals for the Seventh Circuit · 1998
- Eden Place v. Sholem PerlCourt of Appeals for the Ninth Circuit · 2016
22 more not listed; retrieve them via the Exa API.