Legal Opinion
Henry F.K. Kersting Pacific Paradise, Inc. Atlas Funding Corporation v. United States of America,defendant-Appellee
Court of Appeals for the Ninth Circuit
Decided March 13, 2000No. 94-16942PublishedCited by 2 opinions
1Opinion of the Court
D.W. NELSON, Circuit Judge:
The district court consolidated three cases involving various tax shelter programs promoted by Henry F.K. Kersting: (1) a tax refund suit brought by Kersting seeking a refund of penalties for promoting an abusive tax shelter, (2) a suit by the United States against Kersting for judgment on its assessments, and (3) a wrongful levy action against the United States by Pacific Paradise, Inc., and thirty-two other corporations (“Pacific Paradise”). See Kersting v. United States, 818 F.Supp. 297, 299 (D.Hawaii 1992). The district court dismissed Kersting’s and Pacific…
2Cases cited13 opinions
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- United States v. StonehillCourt of Appeals for the Ninth Circuit · 1983
- United States v. Dynavac, Inc.Court of Appeals for the Ninth Circuit · 1993
- Pike v. CommissionerUnited States Tax Court · 1982
- North Arlington Medical Building Inc. v. Sanchez Construction Co.Nevada Supreme Court · 1970
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Dixon v. Comm'rUnited States Tax Court · 2006
- Universal Trust 06-15-90 v. CommissionerUnited States Tax Court · 2000