1. Home
  2. Browse Decisions
  3. F.3d
  4. 632 F.3d
  5. 632 F.3d 1140 (2011)
 

BACCEI v. U.S.

No. 08-16965.

632 F.3d 1140 (2011)

Ronald B. BACCEI, Trustee of the Eda O. Pucci 2004 Revocable Trust, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed February 16, 2011.

Attorney(s) appearing for the Case

Edward W. Suman , San Bruno, CA, for the plaintiff-appellant.

John A. DiCiccio , Acting Assistant Attorney General, Washington, D.C.; Steven W. Parks & Carol Barthel (argued), Department of Justice, Tax Division, Washington, D.C.; Joseph P. Russoniello , United States Attorney, Northern District of California, San Francisco, CA; Jay Robert Weill , Assistant United States Attorney, Northern District of California, San Francisco, CA, for the defendant-appellee.

Before: RICHARD C. TALLMAN and JAY S. BYBEE, Circuit Judges, and TIMOTHY M. BURGESS, District Judge.

OPINION

BURGESS, District Judge:

I

Ronald B. Baccei, Trustee of the Eda O. Pucci 2004 Revocable Trust, initiated this action in the Northern District of California, seeking a refund of a penalty imposed by the Internal Revenue Service for late payment of an estate tax. Baccei appeals the district court's summary judgment order, arguing that the district court erred in: (1) concluding the substantial compliance doctrine was inapplicable to regulations...

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