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KERSTING v. U.S.

Civ. Nos. 90-00304 HMF, 91-00747 DAE.

818 F.Supp. 297 (1992)

Henry F.K. KERSTING, Plaintiff, v. UNITED STATES of America, Defendant. PACIFIC PARADISE, INC., et al., Plaintiff, v. UNITED STATES of America, COMMISSIONER OF INTERNAL REVENUE and Alan Nishigaya, Defendants.

United States District Court, D. Hawaii.

December 17, 1992.

Attorney(s) appearing for the Case

L.T. Bradt, Houston, TX, Matthew K. Chung, Honolulu, HI, for plaintiffs.

Daniel A. Bent, U.S. Atty., Michael Chun, Thomas A. Helper, Omer G. Poirier, Asst. U.S. Attys., Honolulu, HI, Karen R. Osborne, Carolyn D. Jones, Jay P. Golder, Martin M. Shoemaker, U.S. Dept. of Justice, Trial Attys., Tax Div., Washington, DC, for defendants.

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...

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