Legal Opinion
DCD Programs, Ltd. v. Leighton
Court of Appeals for the Ninth Circuit
Decided July 24, 1996No. 94-55776PublishedCited by 27 opinions
1Opinion of the Court
O’SCANNLAIN, Circuit Judge.
May investors who purchased limited partnership interests in certain “tax shelters” recover as damages, in a federal securities fraud suit, back taxes and interest paid to the Internal Revenue Service?
I
This complex and seemingly interminable securities fraud action was initially filed in 19851 The plaintiffs consist primarily of two groups of California limited partnerships. The partnerships in the first group (the “1982 R & D Partnerships”)2 were allegedly established in 1982 by the defendants to research and to develop state-of-the-art technical trading systems…
2Cases cited21 opinions
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Affiliated Ute Citizens of Utah v. United StatesSupreme Court of the United States · 1972
- Central Bank of Denver, N. A. v. First Interstate Bank of Denver, N. A.Supreme Court of the United States · 1994
- Dcd Programs, Ltd. v. Michael W. Leighton, Hill, Farrer & BurrillCourt of Appeals for the Ninth Circuit · 1987
- Barrows v. JacksonSupreme Court of the United States · 1953
16 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Streber v. HunterCourt of Appeals for the Fifth Circuit · 2000
- Penny/ohlmann/nieman, Inc. v. Miami Valley Pension Corp.Court of Appeals for the Sixth Circuit · 2005
- In Re Richard G. Sherman in Re Andrea Pearl Sherman, Debtors, Richard G. Sherman Andrea Pearl Sherman v. Securities and Exchange CommissionCourt of Appeals for the Ninth Circuit · 2007
- Pershing Park Villas Homeowners Ass'n v. United Pacific InsuranceCourt of Appeals for the Ninth Circuit · 2000
- Yung v. Grant Thornton, LLPMissouri Court of Appeals · 2018
22 more not listed; retrieve them via the Exa API.