HONGSERMEIER v. C.I.R.

Nos. 07-72828, 07-73718, 07-73719, 07-73818, 07-73822, 07-73823, 07-73825.

621 F.3d 890 (2010)

Richard HONGSERMEIER; Fiorella Hongsermeier, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Richard B. Rogers; Donna G. Rogers, Petitioners-Appellants, v. Commissioner of Internal Revenue, Respondent-Appellee. John L. Huber; Terry E. Huber, Petitioners, v. Commissioner of Internal Revenue, Respondent. Stanley C. Titcomb; Sharon A. Titcomb, Petitioners-Appellants, v. Commissioner of Internal Revenue, Respondent-Appellee. Norman W. Adair; Barbara L. Adair, Petitioners-Appellants, v. Commissioner of Internal Revenue, Respondent-Appellee. Gloria K. Owens; Terry D. Owens, Petitioners, v. Commissioner of Internal Revenue, Respondent. Hoyt W. Young; Barbara D. Young, Petitioners-Appellants, v. Commissioner of Internal Revenue, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed September 1, 2010.


Attorney(s) appearing for the Case

Michael Louis Minns , Houston, TX, for petitioners Richard and Fiorella Hongsermeier.

Joe Alfred Izen, Jr. , Bellaire, TX, for petitioners Norman W. and Barbara L. Adair, Terry D. and Gloria K. Owens, and Hoyt W. and Barbara D. Young.

Robert Patrick Sticht , Los Angeles, CA, for petitioners Richard B. and Donna G. Rogers, John L. and Terry E. Huber, and Stanley C. and Sharon A. Titcomb.

Nathan J. Hochman , Richard Farber , and John A. Dudeck, Jr. (argued), U.S. Department of Justice, Washington, D.C., for the respondent.

Before: FERDINAND F. FERNANDEZ, ANDREW J. KLEINFELD and RICHARD R. CLIFTON, Circuit Judges.


OPINION

CLIFTON, Circuit Judge.

Petitioners are representatives of a group of taxpayers who have previously been before our court. The taxpayers participated in a tax shelter that was challenged by the government and became the subject of litigation before the Tax Court. Misconduct by government attorneys tainted that litigation. Specifically, a case was tried before the Tax Court involving "test case" taxpayers selected by the larger group of taxpayers...

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