Legal Opinion

American Principals Leasing Corp. v. United States

Court of Appeals for the Ninth Circuit

Decided May 22, 1990No. Nos. 88-6397, 88-6437PublishedCited by 41 opinions

1Opinion of the Court

WIGGINS, Circuit Judge:

American Principals Leasing Corporation (APLC) and twenty-four limited partnerships, debtors in a bankruptcy case, appeal the district court’s dismissal for lack of bankruptcy jurisdiction of that portion of their complaint seeking to adjudicate the tax consequences of partnership activities or the tax liabilities of non-debtor partners. *479The United States appeals the district court’s judgment for Richard and Mearice Baldwin, partners in one of the limited partnerships, in their tax refund suit for the 1982 taxable year. We have jurisdiction of both cases under 28 U.S.C.…

2Cases cited8 opinions

  1. United States v. MendozaSupreme Court of the United States · 1984
  2. Peter Starr Production Co. v. Twin Continental Films, Inc. And Gautam DasCourt of Appeals for the Ninth Circuit · 1986
  3. Capek v. CommissionerUnited States Tax Court · 1986
  4. Melvin v. CommissionerUnited States Tax Court · 1987
  5. Marcus W. Melvin and Marilyn E. Melvin v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1990

3 more not listed; retrieve them via the Exa API.

3Cited by41 opinions

  1. In Re Prudential Lines Inc.Court of Appeals for the Second Circuit · 1991
  2. Casebeer v. CommissionerCourt of Appeals for the Ninth Circuit · 1990
  3. 1983 Western Reserve Oil & Gas Co. v. CommissionerUnited States Tax Court · 1990
  4. Young v. CommissionerCourt of Appeals for the Eleventh Circuit · 1991
  5. John J. Waters and Jeanne M. Waters v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1992

36 more not listed; retrieve them via the Exa API.

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