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U.S. v. ESTATE PRESERVATION SERVICES

Nos. 98-17220, 98-17297.

202 F.3d 1093 (2000)

UNITED STATES of America, Plaintiff-Appellee, v. ESTATE PRESERVATION SERVICES, a Trust; Estate Preservation Services, Inc.; Robert L. Henkell, Defendants-Appellants. United States of America, Plaintiff-Appellee, v. Estate Preservation Services, a Trust, Defendant, and William F. Sefton, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed January 25, 2000.

Attorney(s) appearing for the Case

Joe Alfred Izen, Jr., Bellaire, Texas, for defendants-appellants Estate Preservation Services, A Trust; Estate Preservation Services, Inc.; and Robert J. Henkell.

John R. Vaught, Vaught & Boutris, Oakland, California, for defendant-appellant William L. Sefton.

Jonathan S. Cohen and Joan I. Oppenheimer, Tax Division, United States Department of Justice, Washington, D.C., for plaintiff-appellee.

Before: SNEED and PREGERSON, Circuit Judges, and CARTER, District Judge.

SNEED, Circuit Judge:

We must decide the appropriateness of a preliminary injunction entered against the promoters of certain tax shelters. The United States filed suit in 1997 against Estate Preservation Services, a Trust; Estate Preservation Services, Inc.;2 Robert L. Henkell; and William L. Sefton ("Appellants"). Injunctive relief was sought under Title 26 United States Code Section 7408 to prevent Appellants from rendering abusive...

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