Legal Opinion
Kersting v. United States
District Court, D. Hawaii
Decided December 17, 1992No. Civ. 90-00304 HMF, 91-00747 DAEPublishedCited by 5 opinions
1Opinion of the Court
ORDER DENYING UNITED STATES’ MOTION TO DISMISS IN CIVIL NO. 90-00304 AND GRANTING IN PART AND DENYING IN PART UNITED STATES’ MOTION TO DISMISS IN CIVIL NO. 91-00747
FONG, District Judge.
INTRODUCTION
On December 15, 1992, the court held a hearing on the government’s motions to dismiss in two of three consolidated cases which involve penalties assessed by the IRS for abusive tax shelters. The three cases are Kersting v. United States, CV 90-00304 (“Kersting I ”); Pacific Paradise, Inc. et al. v. United States, CV 91-00747; and United States v. Kersting, CV 92-00593 (“Kersting II”). The motions…
2Cases cited19 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Scheuer v. RhodesSupreme Court of the United States · 1974
- Warth v. SeldinSupreme Court of the United States · 1975
- Baker v. CarrSupreme Court of the United States · 1962
- Valley Forge Christian College v. Americans United for Separation of Church and State, Inc.Supreme Court of the United States · 1982
14 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Hughes v. Internal Revenue ServiceDistrict Court, E.D. New York · 1999
- Steffen v. United StatesDistrict Court, M.D. Florida · 1997
- Henry F.K. Kersting Pacific Paradise, Inc. Atlas Funding Corporation v. United States of America,defendant-AppelleeCourt of Appeals for the Ninth Circuit · 2000
- Eckwortzel v. CrossmanDistrict Court, D. Idaho · 2008
- Pflum v. United StatesDistrict Court, D. Kansas · 1997