1. Home
  2. Browse Decisions
  3. F.3d
  4. 44 F.3d
  5. 44 F.3d 803 (1995)
 

O'NEILL v. U.S.

No. 93-16348.

44 F.3d 803 (1995)

John M. O'NEILL; Mary C. O'Neill, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided January 9, 1995.

Attorney(s) appearing for the Case

Robert P. Schalk, Santa Cruz, CA, for plaintiffs-appellants.

Michael L. Paup, Acting Asst. U.S. Atty. Gen., Gary R. Allen, Asst. U.S. Atty., and John A. Nolet, Asst. U.S. Atty., Tax Div., Washington, DC, for defendant-appellee.

Before: HUG, CANBY, and HAWKINS, Circuit Judges.

HUG, Circuit Judge:

John and Mary O'Neill ("taxpayers"), investors in a tax shelter partnership, Interservice Group Limited ("IGL"), filed an action in district court seeking a refund of the taxes they paid as a result of adjustments made by the Internal Revenue Service ("IRS") to IGL's partnership return. The district court entered summary judgment for the Government on the ground that under 26 U.S.C. § 7422(h) it lacked jurisdiction to entertain actions "brought...

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