United States Ninth Circuit

A pattern of government misconduct designed to prevent the Tax Court and taxpayers from learning of settlement agreements amounted to a fraud on the court, and no showing of prejudice is required.

Appellate Information

• Argued 10/10/2002
• Decided 01/17/2003
• Published 01/17/2003

Judges

• Before D.W. NELSON, HAWKINS and WARDLAW, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Henry Binder, John A. Irvine, Porter & Hedges, Houston, Texas, for appellants Dixon, DuFresne, and Owens., Michael Louis Minns, Houston, Texas, for appellants Hongsermeier., Joe Alfred Izen, Jr., Bellaire, Texas, for appellant Young.


• For Appellees:
  
• John Dudeck, Tax Division, U.S. Department of Justice, Washington, D.C., for the appellee.