1. Home
  2. Browse Decisions
  3. F.2d
  4. 872 F.2d
  5. 872 F.2d 898 (1989)
 

BOND v. U.S.

No. 88-5799.

872 F.2d 898 (1989)

Illya BOND, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided April 13, 1989.

Attorney(s) appearing for the Case

Robert C. Bonner, U.S. Atty., William S. Rose, Jr., Asst. Atty. Gen., Charles H. Magnuson, Asst. U.S. Atty., Gary R. Allen, Jonathan S. Cohen, and Linda E. Mosakowski, U.S. Dept. of Justice, Tax Office, Washington, D.C., for defendant-appellant.

Bryan K. Sheldon, Sigel, Boothe & Sheldon, Los Angeles, Cal., for plaintiff-appellee.

Before WALLACE, POOLE and O'SCANNLAIN, Circuit Judges.

POOLE, Circuit Judge:

The United States appeals from a decision by the district court limiting penalties assessed by the Internal Revenue Service against Illya Bond ("Bond"). The district court determined that penalties for the sale of abusive tax shelters imposed under 26 U.S.C. § 6700 are to be calculated as a percentage of the gross income, not based on the number of individual sales transactions. We affirm.

FACTS AND PROCEEDING BELOW

During...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases