AMERICAN PRINCIPALS LEASING CORP. v. U.S.

Nos. 88-6397, 88-6437.

904 F.2d 477 (1990)

AMERICAN PRINCIPALS LEASING CORPORATION; Adams Partners, Ltd.; Harrison Partner, Ltd.; Jackson Partners Ltd.; Lincoln Partners Ltd.; Madison Partners Ltd., et al., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. Richard A. BALDWIN; Mearice E. Baldwin, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided May 22, 1990.


Attorney(s) appearing for the Case

Robert A. Klayman, Caplin & Drysdale, Washington, D.C., for plaintiffs-appellees Baldwins.

Frank E. Meredith, Bryan, Cave, McPheeters & McRoberts, Los Angeles, Cal., for the plaintiff-appellant American Principals Leasing Corp.

Bruce E. Ellison, and Gary D. Gray, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant-appellee-appellant.

Before HUG, HALL and WIGGINS, Circuit Judges.


WIGGINS, Circuit Judge:

American Principals Leasing Corporation (APLC) and twenty-four limited partnerships, debtors in a bankruptcy case, appeal the district court's dismissal for lack of bankruptcy jurisdiction of that portion of their complaint seeking to adjudicate the tax consequences of partnership activities or the tax liabilities of non-debtor partners. The United States appeals the district court's judgment for Richard...

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