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KERSTING v. U.S.

No. 94-16942.

206 F.3d 817 (2000)

Henry F.K. KERSTING; Pacific Paradise, Inc.; Atlas Funding Corporation, et al., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Withdrawn June 4, 1996

Resubmitted June 23, 1999

Filed March 13, 2000

Attorney(s) appearing for the Case

L.T. Bradt, Houston, Texas, for the plaintiffs-appellants.

Steven W. Parks, United States Department of Justice, Tax Division, Washington, D.C., for the defendant-appellee.

Before: FLETCHER, D.W. NELSON, and CANBY, Circuit Judges.

D.W. NELSON, Circuit Judge:

The district court consolidated three cases involving various tax shelter programs promoted by Henry F.K. Kersting: (1) a tax refund suit brought by Kersting seeking a refund of penalties for promoting an abusive tax shelter, (2) a suit by the United States against Kersting for judgment on its assessments, and (3) a wrongful levy action against the United States by Pacific Paradise, Inc., and thirty-two other corporations ("Pacific Paradise...

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