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CLAPP v. C.I.R.

No. 88-7083.

875 F.2d 1396 (1989)

George C. CLAPP, Jr., Margaret Clapp; Life Health Services; Double D. Donuts Company; Gowing Enterprises, George Clapp, Trustee; John F. Dement; Margaret A. Dement; Jim Standley; Sharon F. Standley; Sucaba Enterprises, Inc. Trust, Jim & Sharon Standley, Trustee; Aeri Trust Organization, Jim & Sharon Standley, Trustee; John F. Dement; Margaret A. Dement; New Life Health Center, Eugene A. Burns and Linda H. Burns; Sheldon C. Deal; Reva C. Deal; Sucaba Enterprises Trust, a Business Trust Organization; Mogollon Trust Organization, a Business Trust Organization; Mule Creek Trust Organization, a Business Trust Organization; Jim Standley, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided May 24, 1989.

Attorney(s) appearing for the Case

William A. Cohan, La Jolla, Cal., for petitioners-appellants.

Stuart E. Horwich, Dept. of Justice, Washington, D.C., for respondent-appellee.

Before Alfred T. GOODWIN, Chief Judge, ALARCON and NELSON, Circuit Judges.

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...

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