ABELEIN v. U.S.

No. 02-35054.

323 F.3d 1210 (2003)

Daniel ABELEIN, Susan Abelein, William E. Allen, Lars Andres, Henry Andrew, Henry Andrew, Karla Andrew, Robert Andrews, Carol Andrews, Roy Barnes, Antonette Barnes, Ernest Bartak, Ann Bartak, Clarence Beardsley, Janice Beardsley, Martin Beltran, Jeffry Bergamyer, Nadine Bergamyer, Robert Bergevin, Grace Bergevin, Donald Berry, Helen Berry, Gary Blackburn, Margaret Blackburn, Eugene Botkins, Sandra Bradford, David Britton, Judy Britton, John Brock, Betty Brock, Kenneth Buehner, Rosemarie Buehner, Bruce Bulger, Michael Byrne, Robert Capehart, Ingrid Capehart, Dale Casselman, Donn Casselman, Roger Carter, Lora Carter, Roger Catlow, Mary Catlow, Boyd Chisholm, Anita Chisholm, Donald Clayton, Yvonne Clayton, Richard Colan, Tom Costello, Mary Costello, Gary Cross, Carla Cunningham, Michael Dale, Ellen Dale, Christopher Doyel, Verna Doyel, Mila Durkin, Don Ellison, Pamela Ellison, Thomas Emerson, Lydia Emerson, Donald Ertz, Dorothea Ertz, Helen Foy, Marvin Franklin, Barbara Franklin, Gordon Freeman, Ilene Freeman, Jesse Fruge, Michael Gallagher, Diane Gallagher, Thomas George, Merra George, Alan Gott, Linda Gott, Gary Hansen, Johnean Hansen, James Harper, Roxanne Harper, Charles E. Adams, III, Curt D. Barnes, Gary Hamm, Mary Hamm, David Higdon, Brent Hubbard, Dorinda Hubbard, Fred McNatt, Patricia McNatt, James Stroud, Mary Stroud, Gilbert Hay, III, Dale Hendrickson, Marian Hendrickson, Kenneth Herman, Ray Hernandez, Miriam Hernandez, William Holzendorf, Barbara Holzendorf, Frank Hubbart, Janetta Hubbart, Steve Hughes, Teresa Hughes, Sylvester Hullum, Paul Inserra, Michelle Inserra, John Ittner, Eleanor Ittner, Robert Jenkins, Eyvonne Jenkins, Bobbie Johnson, Jarhta Johnson, Dory Jones, Dagmar Jones, Leroy Kassakatis, Donna Kassakatis, John Keizer, Judy Keizer, Michael Keller, Jin Keller, Neal Kempt, Karen Kempt, Robert Klopschinski, Carole Klopschinski, Richard Lawrence, Mena Lawrence, James Lindley, Ann Lindley, Travis Lindley, Barbara Lindley, William Lindley, Joanne Lindley, Kenneth Lockwood, Patricia Lockwood, Marcus Lowe, Susan Lowe, Dan Lynch, Florence Lynch, Robert Mains, Elisabeth Mains, Alfred Malinowski, Edgar Marco, Diane Marco, Walter Marlatt, Audrey Marlatt, Glenn Matherne, Merril Matherne, Gary McDonough, Edwin McGifford, Verna McGifford, Thomas McIntyre, Deborah McIntyre, Robert McLaughlin, Gerald McNeely, Deborah McNeely, Roger Meier, Karren Meier, John Mekulsia, James Moffett, Frances Moffett, Mike Moore, Vickie Moore, Glenn Mortensen, Dennis Nash, Cathy Nash, Helen Nash, Curt Nelson, Gary Parker, Judy Parker, Dale Pemberton, Irene Pemberton, Richard Phillips, Gaylene Phillips, Mike Ponder, Debbie Ponder, Larry Potts, Shirley Potts, James Quinlivin, Rita Quinlivin, Daniel Quinones, Marilyn Moody Quinones, a Don, Bernice Ray, Michael Rezek, Jocelyn Rezek, Mike Rocha, Andrea Rocha, Norman Rosekrans, Sue Rosekrans, Jay Schneider, Michael Selzer, Leon Shepard, Mary Shepard, Richard Sherrets, Ronnie Shiplet, Louetta Shiplet, Jane Siddon, Gurbaksh Singh, Gurmit Singh, Leland Smith, Joe Sotro, Jr., Cynthia Sotro, Joe Sotro, Sr., Josephine Sotro, Richard Steele, Wanda Steele, Will Steen, Jr., Laura Steen, Howard Stockwell, Walter Stubberud, Jean Stubberud, Silas Suits, Bette Suits, Matthew Teston, Larry Thompson, Judy Thompson, Rocco Toscano, Kathleen Toscano, Robert Tulp, Claudette Tulp, Ed Van Scoten, Mary Van Scoten, Ron Van Scoten, Cynthia Van Scoten, Daniel Vash, Carla Vash, Lloyd Walker, Felicia Walker, Dale Warner, Margaret Warner, Charles Wellington, Micki Wellington, Richard Wenborne, Noreen Wenborne, Mike Williams, Sherly Williams, Gene Wolford, John Wunderlich, Nancy Wunderlich, Dan Wyatt, Darlene Wyatt, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed March 27, 2003.


Attorney(s) appearing for the Case

Terri A. Merriam, Seattle, Washington, for the plaintiffs-appellants.

Anthony T. Sheehan, United States Department of Justice, Tax Division, Washington, DC, for the defendant-appellee.

Before O'SCANNLAIN, FERNANDEZ and FISHER, Circuit Judges.


OPINION

FERNANDEZ, Circuit Judge.

After the Internal Revenue Service audited the comings, goings and machinations involving cattle and sheep breeding tax shelter partnerships organized by Walter J. Hoyt III, it sent out Notices of Final Partnership Administrative Adjustment (FPAA) forms to Daniel Abelein and other investors whom it considered to be partners. Abelein and numerous other investors (hereafter collectively Abelein) then brought this action against...

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