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CITRUS VALLEY ESTATES, INC. v. C.I.R. SERV.

Nos. 93-70486 to 93-70488, 93-70491 to 93-70496, 93-70498 to 93-70500.

49 F.3d 1410 (1995)

CITRUS VALLEY ESTATES, INC., Petitioner-Appellee, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant. CITRUS VALLEY ESTATES, INC., Petitioner-Appellee, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant. Robert J. DAVIS; Janice A. Davis, Petitioners-Appellees, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant. OLD FRONTIER INVESTMENT, INC., OF ARIZONA, Petitioner-Appellee, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant. Robert STEPHAN, Jr., Petitioner-Appellee, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant. BOREN STEEL CONSULTANTS, INC., Petitioner-Appellee, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant. BOREN STEEL CONSULTANTS, INC., Petitioner-Appellee, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant. LEAR EYE CLINIC, LTD., an Arizona professional corporation, Petitioner-Appellee, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant. LEAR EYE CLINIC, LTD., an Arizona professional corporation, Petitioner-Appellee, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant. ARIZONA ORTHOPEDIC INSTITUTE OF TRAUMATIC AND RECONSTRUCTIVE SURGERY, P.C., Petitioner-Appellee, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant. Jonathan R. FOX; Renee K. Fox, Petitioners-Appellees, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant. BRODY ENTERPRISES, INC., Petitioner-Appellee, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided March 8, 1995.

Attorney(s) appearing for the Case

Gary R. Allen and Thomas J. Clark, Tax Div., U.S. Dept. of Justice, Washington, DC, for respondent-appellant.

Gregory A. Robinson and Karen S. Kingzett, Farley, Robinson & Larsen, Neil H. Hiller, Ermann & Hiller, Brad S. Ostroff, Burch & Cracchiolo, Phoenix, AZ, for petitioners-appellees.

David R. Levin, Reish & Luftman, Washington, DC, for amicus.

Before: ALARCON and HALL, Circuit Judges, and KING.

CYNTHIA HOLCOMB HALL, Circuit Judge:

Appellees (collectively, "Taxpayers") are all small businesses or professional corporations. Each had in place a qualified individual defined benefit ("IDB") pension plan for employees. In 1989, the Internal Revenue Service audited Taxpayers' IDB plans as part of the Service's so-called Small Plan Audit Program. The Small Plan Audit Program represented the Service's attempt to crack down on what it believed were abusive tax practices...

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