Legal Opinion
DJB Holding Corp. v. Commissioner
Court of Appeals for the Ninth Circuit
Decided October 7, 2015No. Nos. 12-70574, 12-70575, 12-70576PublishedCited by 12 opinions
1Opinion of the Court
OPINION
MURGUIA, Circuit Judge.
Daren Barone and Gregory Watkins drew upon their experience in asbestos removal to establish a successful environmental remediation company, Watkins Contracting, Inc. (“WCI”). With success came risk — in particular, the danger that Barone and Watkins would be held personally liable for the cost of completing any projects that WCI was unable to finish. To shield themselves from this risk, the two men restructured WCI so that several corporate entities stood between them and the company. Barone and Watkins each formed a holding corporation, and the two corporations…
2Cases cited22 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Guz v. Bechtel National, Inc.California Supreme Court · 2000
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
17 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Cooper v. CommissionerCourt of Appeals for the Ninth Circuit · 2017
- Shea Homes, Inc. & Subsidiaries v. CommissionerCourt of Appeals for the Ninth Circuit · 2016
- BCP Trading and Investments, LLC v. Cmsnr. IRSCourt of Appeals for the D.C. Circuit · 2021
- Charles P. Littlejohn & Maxine M. Littlejohn v. CommissionerUnited States Tax Court · 2020
- Victoria Dieringer v. CirCourt of Appeals for the Ninth Circuit · 2019
7 more not listed; retrieve them via the Exa API.