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AGBANC, LTD. v. U.S.

Civ. Nos. 87-2235 PHX RCB, Civ. 87-2236 PHX RCB and Civ. 87-2238 PHX RCB.

707 F.Supp. 423 (1988)

AGBANC, LTD., et al., Plaintiffs, v. UNITED STATES of America, Defendant,

United States District Court, D. Arizona.

November 16, 1988.

Attorney(s) appearing for the Case

Jon R. Pozgay, Black, Robertshaw, Copple & Pozgay, P.C., A. Jerry Busby, P.C., Phoenix, Ariz., for plaintiffs.

Stephen M. McNamee, U.S. Atty., Richard G. Patrick, Asst. U.S. Atty., Phoenix, Ariz., John B. Consevage, Trial Atty., Office of Sp. Litigation, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

ORDER

BROOMFIELD, District Judge.

INTRODUCTION

Plaintiffs Agbanc Ltd. ("Agbanc"), Ambanc Ltd. ("Ambanc") and John C. McDonnell ("McDonnell") brought suit against defendant, United States of America, under 26 U.S.C. 6703, to contest penalty assessments made against them by the Internal Revenue Service pursuant to 26 U.S.C. 6700 which governs abusive tax shelters. Plaintiffs acquired standing by paying the required jurisdictional amounts (15% of...

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