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IN RE MITCHELL

No. 91-35392.

977 F.2d 1318 (1992)

In re James E. MITCHELL and Diane C. Mitchell, Debtors. James E. MITCHELL; Diane C. Mitchell, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Ninth Circuit.

Decided October 9, 1992.

Attorney(s) appearing for the Case

Shirley D. Peterson, Asst. Atty. Gen., U.S. Dept. of Justice, Washington, D.C., for appellant.

James E. Mitchell, in pro per, for appellee.

Before: WRIGHT, BEEZER and LEAVY, Circuit Judges.

BEEZER, Circuit Judge:

We consider whether a person, who has some involvement in the filing of an "S corporation" tax return and its related Forms K-1 that will result in understatements of income tax, should pay an aiding and abetting penalty for each K-1. 26 U.S.C. § 6701(a), (b) (1988). This core adversary proceeding began in the bankruptcy court, the judgment of which the district court affirmed. Both courts agree that James Mitchell is liable only for a...

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