Legal Opinion
Keller v. Commissioner
Court of Appeals for the Ninth Circuit
Decided June 3, 2009No. 06-75466, 07-70644, 07-71715, 07-71719, 07-72001, 07-72003, 07-72004, 07-72010, 07-72073, 07-72093, 07-72114, 07-72139, 07-72654, 07-72655, 07-72737, 07-73038PublishedCited by 93 opinions
1Opinion of the Court
RYMER, Circuit Judge:
These consolidated appeals concern the outstanding tax liabilities for sixteen Taxpayers (as we shall refer to the individual partners) who invested in cattle partnerships operated by Walter J. Hoyt III. Their appeals are taken from the decision of the Tax Court holding that the Commissioner of Internal Revenue did not abuse his discretion in rejecting Taxpayers’ offers-in-compromise. In collection due process hearings Taxpayers also challenged the imposition of interest under former 26 U.S.C. § 6621(c). 1 The Tax Court held that it lacked jurisdiction in partner-level…
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Camp v. PittsSupreme Court of the United States · 1973
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Botosan v. Paul McNally RealtyCourt of Appeals for the Ninth Circuit · 2000
- James E. Sochin v. Commissioner of Internal Revenue, Dennis S. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
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3Cited by93 opinions
- Wilson v. CommissionerCourt of Appeals for the Ninth Circuit · 2013
- Christopher Gyorgy v. CIRCourt of Appeals for the Seventh Circuit · 2015
- Meruelo v. CommissionerCourt of Appeals for the Ninth Circuit · 2012
- Batoh v. McNeil-PPC, Inc.District Court, D. Connecticut · 2016
- Jordan v. Comm'rUnited States Tax Court · 2010
88 more not listed; retrieve them via the Exa API.