Legal Opinion
Clapp v. Commissioner
Court of Appeals for the Ninth Circuit
Decided May 24, 1989No. 88-7083PublishedCited by 98 opinions
1Opinion of the Court
GOODWIN, Chief Judge:
The issues in these consolidated appeals are: (1) whether a taxpayer can enter into a stipulated settlement with the Commissioner and then appeal from the judgment entered thereon, claiming that the court did not have subject matter jurisdiction; and (2) whether the Commissioner issued valid notices of deficiency.
FACTS AND PROCEEDINGS BELOW
This consolidated appeal involves a tax shelter promoted by the American Law Association (“ALA”). Appellants Burns, DeMent, Clapp and Standley all operated businesses as corporations. After joining ALA they reorganized their respective…
2Cases cited24 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Mansfield, Coldwater & Lake Michigan Railway Co. v. SwanSupreme Court of the United States · 1884
- Swift & Co. v. United StatesSupreme Court of the United States · 1928
- Electrical Fittings Corp. v. ThomasSupreme Court of the United States · 1939
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
19 more not listed; retrieve them via the Exa API.
3Cited by98 opinions
- Alltrade, Inc. v. Uniweld Products, Inc.Court of Appeals for the Ninth Circuit · 1991
- Biw Deceived v. Local S6, Industrial Union of Marine and Shipbuilding Workers of America, Iamaw District Lodge 4Court of Appeals for the First Circuit · 1997
- Ramon Portillo and Dolores Portillo v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Cindy Keefe v. Prudential Property and Casualty Insurance CompanyCourt of Appeals for the Third Circuit · 2000
- Lunsford v. Comm'rUnited States Tax Court · 2001
93 more not listed; retrieve them via the Exa API.