1. Home
  2. Browse Decisions
  3. F.3d
  4. 59 F.3d
  5. 59 F.3d 130 (1995)
 

TWENTY-THREE NINETEEN CREEKSIDE, INC. v. C.I.R.

No. 93-70687.

59 F.3d 130 (1995)

TWENTY-THREE NINETEEN CREEKSIDE, INC.; Michael E. Baldigo, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided July 7, 1995.

Attorney(s) appearing for the Case

Gary V. Judd, Petaluma, CA, for petitioners-appellants.

Gary R. Allen (Briefed), Asst. Atty. Gen., Tax Division, Washington, DC, for respondent-appellee.

Before: REINHARDT, DAVID R. THOMPSON and KLEINFELD, Circuit Judges.

KLEINFELD, Circuit Judge:

The main issue in this case is whether tax treatment of a subchapter S corporation with five or fewer shareholders proceeds at the entity level or the shareholder level. A regulation provides for shareholder level treatment, but does not apply to the period at issue in this case. An issue of who is the "tax matters person" also arises.

I. FACTS

Twenty-three Nineteen Creekside, Inc. is a subchapter S corporation. 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