U.S. Court of Appeals for the Sixth Circuit, 2001

IRS v. Hildebrand

U.S. Court of Appeals for the Sixth Circuit · Decided April 9, 2001

Opinion

5(&200(1'(' )25 )8//7(;7 38%/,&$7,21 ,QUH%URZQHWDO 1R 3XUVXDQW WR 6L[WK &LUFXLW 5XOH (/(&7521,& &,7$7,21 )(' $SS 3 WK &LU FDVHV PDNH FOHDU WR XV WKDW WKH DSSURDFK XVHG LQ ,Q UH )LOH 1DPH DS *DUGQHUZDVOLPLWHGWRWKDWFDVHDQGWKLV&LUFXLWKDVUHIXVHG WRH[WHQGWKDWDSSURDFKIXUWKHU7KXVWKHTXHVWLRQRIILQDOLW\ RI D SDUWLDO MXGJPHQW WXUQV RQO\ RQ )HG 5 &LY 3 E 81,7('67$7(6&28572)$33($/6 FHUWLILFDWLRQ7KLV&LUFXLWKDVmHVWDEOLVKH>G@DPXFKQHHGHG )257+(6,;7+&,5&8,7 EULJKWOLQH WHVW IRU GHWHUPLQLQJ ILQDOLW\l XQGHU G BBBBBBBBBBBBBBBBB WKURXJK m>W@KH DSSOLFDWLRQ RI 5XOH E WR EDQNUXSWF\ SURFHHGLQJVl,QUH)UHGHULFN3HWUROHXP )GDW 8QOLNHWKHSUHYLRXVFDVHVXVLQJ5XOH E WKLVFDVHLVD ,QUH 721<$ 0$( %52:1 ; FRQWHVWHGPDWWHUUDWKHUWKDQDQDGYHUVDU\SURFHHGLQJ6HH (8*(1(DQG$1,7$ :,//,$0 / 125721 125721 %$1.5 / 35$& 72,921(1DQG'25,6 $11 G HG VWDWLQJ WKDW %DQNUXSWF\ 5XOH YLHZV 1R REMHFWLRQVWRSURRIRIFODLPVDVmFRQWHVWHGPDWWHU>V@XQGHU %(55< %DQNUXSWF\ 5XOH XQOHVV WKH REMHFWLRQ WR WKH FODLP LV 'HEWRUV ! MRLQHG ZLWK D GHPDQG IRU UHOLHI RI WKH NLQG GHVFULEHG LQ BBBBBBBBBBBBBBBBBBBBBB %DQNUXSWF\5XOH 1HYHUWKHOHVV5XOH E DSSOLHV ZLWKHTXDOIRUFHEHFDXVH)HG5%DQNU3 LQFRUSRUDWHV ,17(51$/ 5(9(18( 6(59,&( 5XOHZKLFKLQWXUQLQFRUSRUDWHV)HG5&LY3 E 6HH)HG5%DQNU3 VHHDOVR,QUH<RXVLI)GDW $SSHOOHH 0RRUH s FRQFXUULQJ 8VLQJ WKH E FHUWLILFDWLRQ DSSURDFKZHFRQFOXGHWKDWWKHGLVWULFWFRXUWjVRUGHULVQRW Y ILQDOEHFDXVHLWZDVQRWFHUWLILHG +(15< (':$5' ,,, +,/'(%5$1',,,7UXVWHH )RUWKHIRUHJRLQJUHDVRQVZHGLVPLVVWKLVDSSHDOIRUODFN $SSHOODQW RIVXEMHFWPDWWHUMXULVGLFWLRQ $SSHDOIURPWKH8QLWHG6WDWHV'LVWULFW&RXUW IRUWKH0LGGOH'LVWULFWRI7HQQHVVHHDW1DVKYLOOH 1RV n5REHUW/(FKROV &KLHI'LVWULFWsXGJH $UJXHG 0DUFK 'HFLGHGDQG)LOHG $SULO

,QUH%URZQHWDO 1R 1R ,QUH%URZQHWDO %HIRUH .(11('<DQG68+5+(,15,&+&LUFXLW ZHZHUHIUHHWRFRQVLGHUGLIIHUHQWDSSURDFKHVWRUHVROYLQJWKH sXGJHV *$8*+$1'LVWULFWsXGJH LVVXH,QUH)UHGHULFN3HWUROHXPLQYROYHGDQDSSHDOIURPWKH GLVWULFWFRXUWjVUHYHUVDORIDEDQNUXSWF\FRXUWGHFLVLRQILQGLQJ BBBBBBBBBBBBBBBBB WKDW VHYHUDO RLO DQG JDV OHDVHV ZHUH QRW mOHDVHV RI QRQUHVLGHQWLDOUHDOSURSHUW\IRUWKHSXUSRVHVRI G l &2816(/ DQGWKHUHIRUHQRWSDUWRIWKHEDQNUXSWF\HVWDWH )GDW :HUHDGWKH,QUH*DUGQHUGHFLVLRQDVm>O@LPLWLQJ>LWV@ $5*8(' +HQU\ (GZDUG +LOGHEUDQG ,,, &+$37(5 KROGLQJWRWKHVSHFLILFFLUFXPVWDQFHVSUHVHQWHGLQWKDWFDVHl 67$1',1*75867((1DVKYLOOH7HQQHVVHHIRU$SSHOODQW ,GDW,QUH*DUGQHUPRUHRYHUGLGmQRWUDLVHRUGHFLGH $OLFH / 5RQN 81,7(' 67$7(6 '(3$570(17 2) WKH 5XOH E FHUWLILFDWLRQ LVVXHl ZH REVHUYHG ,G s867,&( $33(//$7( 6(&7,21 7$; ',9,6,21 7KHUHIRUHZHUHDVRQHGZHZHUHIUHHWRHPEDUNRQDQRWKHU :DVKLQJWRQ'&IRU$SSHOOHH21%5,() +HQU\(GZDUG SDWK :H FRQFOXGHG WKDW D EHWWHU DSSURDFK ZDV WR GHHP +LOGHEUDQG ,,, &+$37(5 67$1',1* 75867(( GLVWULFW FRXUW GHFLVLRQV UHPDQGLQJ IRU IXUWKHU SURFHHGLQJV 1DVKYLOOH7HQQHVVHHIRU$SSHOODQW$OLFH/5RQN%UXFH5 ILQDORQO\LIWKH\ZHUHFHUWLILHGSXUVXDQWWR)HG5&LY3 (OOLVHQ81,7('67$7(6'(3$570(172)s867,&( E $VLQ,QUH*DUGQHULWDSSHDUVWKDWKDGZHUHYHUVHG $33(//$7(6(&7,217$;',9,6,21:DVKLQJWRQ'& WKH GLVWULFW FRXUWjV UXOLQJ WKH FDVH ZRXOG KDYH HQGHG IRU$SSHOOHH &RQVHTXHQWO\ WKH 7UXVWHHjV DUJXPHQW WKDW ,Q UH *DUGQHU GHDOV ZLWK D GLIIHUHQW W\SH RI FLUFXPVWDQFH WKDQ RXU PRUH BBBBBBBBBBBBBBBBB UHFHQWGHFLVLRQVLVQRWWHQDEOH 23,1,21 :HDJDLQUHIXVHGWRDGRSWWKH*DUGQHUDSSURDFKLQ,QUH BBBBBBBBBBBBBBBBB 0LOOHUV &RYH )ROORZLQJ WKH DSSURDFK DGRSWHG LQ ,Q UH .(11('< &LUFXLW sXGJH 7KH %DQNUXSWF\ 7UXVWHH )UHGHULFN3HWUROHXPZHLQVWUXFWHGWKDW,QUH*DUGQHUZDV EURXJKW WKLV DSSHDO IURP WKH GLVWULFW FRXUWjV MXGJPHQW QRWELQGLQJEHFDXVHLWZDVOLPLWHGWRmWKHSDUWLFXODUIDFWVRI UHYHUVLQJWKHGHFLVLRQRIWKHEDQNUXSWF\FRXUWDQGUHPDQGLQJ WKDWFDVHlDQGmWKHFRYHUDJHLVVXHZDVDSXUHTXHVWLRQRIODZ IRU IXUWKHU SURFHHGLQJV FRQVLVWHQW ZLWK WKH GLVWULFW FRXUWjV DQG >WKH@ &RXUWjV UHVROXWLRQ RI WKH LVVXHG HQGHG ZKDW KDG RSLQLRQ7KHFUHGLWRUWKH,QWHUQDO5HYHQXH6HUYLFH ,56RU EHHQ SURWUDFWHG OLWLJDWLRQl WZHOYH \HDUV ,Q UH 0LOOHUV 6HUYLFH XUJHVXVWRGLVPLVVWKLVDSSHDOIRUODFNRIVXEMHFW &RYH)GDW,Q,QUH<RXVLIZHIROORZHGWKH,QUH PDWHUMXULVGLFWLRQE\YLUWXHRIWKHIDFWWKDWWKHGLVWULFWFRXUWjV )UHGHULFN 3HWUROHXP DSSURDFK 6HH )G DW GHFLVLRQ ZDV QRW D ILQDO MXGJPHQW DQG WKHUHIRUH QRW &RQFXUULQJLQWKHUHVXOWsXGJH0RRUHQRWHGWKDWWKHWKUXVWRI DSSHDODEOHXQGHU86& G ,Q UH *DUGQHUD GLVWULFW FRXUWjV MXGJPHQW LV ILQDO LI WKH DSSHOODWH FRXUWjV GHFLVLRQ RQ RQH LVVXH ZRXOG UHQGHU WKH :H DJUHH ZLWK WKH ,56jV SRVLWLRQ 2XU SUHFHGHQW UHPDLQGHURIWKHFDVHDFDGHPLFZDVDSSOLFDEOHWR<RXVLI,G HVWDEOLVKHV WKDW ZH ZLOO QRW GHHP ILQDO D GLVWULFW FRXUWjV DW 0RRUHsFRQFXUULQJ m7KHFRXUWjVGHFLVLRQLQ GHFLVLRQ UHPDQGLQJ WR D EDQNUXSWF\ FRXUW IRU IXUWKHU *DUGQHULVGLUHFWO\DQDORJRXVWRWKHSUHVHQWFDVHl 7KHVH SURFHHGLQJVLIWKHGLVWULFWFRXUWKDVQRWFHUWLILHGWKHGHFLVLRQ sXGJH 0RRUH ZDV DUJXLQJ WKDW ,Q UH *DUGQHUjV DSSURDFK ZDV VWLOO VLJQLILFDQW WR WKH GHWHUPLQDWLRQ RI ZKHWKHU D GLVWULFW FRXUW RUGHU ZDV ILQDO

7KH +RQRUDEOH 3DWULFLD $ *DXJKDQ 8QLWHG 6WDWHV 'LVWULFW sXGJH IRU EHFDXVH 5XOH E DSSOLHG RQO\ WR ILQDO MXGJPHQWV &RQVHTXHQWO\ sXGJH WKH 1RUWKHUQ 'LVWULFW RI 2KLR VLWWLQJ E\ GHVLJQDWLRQ 0RRUH DUJXHG XVLQJ E MXVW EHJJHG WKH TXHVWLRQ ,QUH%URZQHWDO 1R 1R ,QUH%URZQHWDO %DQNUXSWF\&RXUWRUWKH'LVWULFW&RXUWDVRQHSURFHHGLQJLQ SXUVXDQW WR )HG 5 &LY 3 E 1R FHUWLILFDWLRQ ZDV EDQNUXSWF\l,QUH)UHGHULFN3HWUROHXP&RUS )GDW UHTXHVWHG RU LVVXHG $FFRUGLQJO\ ZH GLVPLVV IRU ODFN RI VHHDOVR,QUH<RXVLI)GDW6RRXUVWDWHPHQW VXEMHFWPDWWHUMXULVGLFWLRQ LQ,QUH:DWHUPDQ $VVRFLDWHVLVXQUHPDUNDEOH:KDWLV UHPDUNDEOHLVWKH7UXVWHHj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jV DIWHUEHFRPLQJDZDUHRIWKHSURFHHGLQJVWKH,56ILOHGSURRI GHFLVLRQ RIFODLPVLQWKHUHVSHFWLYHSURFHHGLQJV 7KH7UXVWHHjVVHFRQGDUJXPHQWIDUHVQREHWWHUWKDQLWVILUVW 3XUVXDQWWR E WKH7UXVWHHPRYHGWRGLVDOORZWKH 7KH 7UXVWHH RYHUVWDWHV WKH SUHFHGHQWLDO YDOXH RI ,Q UH 6HUYLFHjV FODLPV DV XQWLPHO\ 7KH ,56 FRXQWHUHG WKDW WKH *DUGQHU ,Q ,Q UH *DUGQHU WKH GLVWULFW FRXUW UHYHUVHG WKH WLPHSHULRGZDVHTXLWDEO\WROOHGXQWLOLWUHFHLYHGQRWLFHRIWKH EDQNUXSWF\FRXUWRQWZRLVVXHV7KHILUVWLVVXHZDVDSXUH SURFHHGLQJV 7KH EDQNUXSWF\ FRXUW UHMHFWHG WKH ,56j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mSDUWLFXODU WKHGLVWULFWFRXUWUHYHUVHGWKHEDQNUXSWF\FRXUWUXOLQJWKDW FLUFXPVWDQFHVRI>WKH@FDVHlZHUHDVRQHGWKDWEHFDXVH WKH mZKHUHDJRYHUQPHQWXQLWUHFHLYHVQRQRWLFHRIHQWU\RIDQ ILUVWLVVXHZDVRXWFRPHGHWHUPLQDWLYHWKDWLVUHYHUVLQJWKH RUGHU IRU &KDSWHU UHOLHI XQWLO DIWHU WKH SHULRG IRU ILOLQJ GLVWULFWFRXUWRQWKHILUVWLVVXHZRXOGHQGWKHFDVHDQG WKH FODLPV KDV SDVVHG WKDW XQLWjV FODLP LV QRW DXWRPDWLFDOO\ ILUVW LVVXH ZDV SXUHO\ OHJDO DQG UHTXLUHG QR IXUWKHU IDFWXDO EDUUHGE\86& E l,QWHUQDO5HYHQXH6HUYLFH ILQGLQJVWKHRUGHUFRXOGEHFRQVLGHUHGILQDO,QUH*DUGQHU Y +LOGHEUDQG %5 0' 7HQQ )GDW ,IWKDWZHUHWKHODVWRIRXUFDVHVRQWKHPDWWHU &RQVHTXHQWO\ LW UHPDQGHG WKH FDVH IRU mSURFHHGLQJV RIILQDOLW\WKH7UXVWHHjVSRVLWLRQPD\KDYHVRPHPHULW%XW FRQVLVWHQWZLWKWKH&RXUWjVUXOLQJl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jV GHFLVLRQ ZDV QRW D ILQDO GHFLVLRQ XQGHU IRUWKHILUVWWLPHDWRUDODUJXPHQWWKDWRXUMXULVSUXGHQFHKDV G ORRNHGDWEDQNUXSWF\DSSHDOVLQWKHZURQJSRVWXUH5HO\LQJ RQRXUVWDWHPHQWLQ,QUH:DWHUPDQ $VVRFLDWHV,QF :H UHYLHZ GH QRYR MXULVGLFWLRQDO TXHVWLRQV %HFDXVH )G WK&LU WKDWmZHGLUHFWO\UHYLHZWKH EDQNUXSWF\FRXUWVRSHUDWHDVDGMXQFWVWRGLVWULFWFRXUWVZH EDQNUXSWF\ FRXUWjV GHFLVLRQ UDWKHU WKDQ WKH GLVWULFW FRXUWjV mYLHZ DOO SURFHHGLQJV LQ WKLV DFWLRQ ZKHWKHU LQ WKH UHYLHZRIWKHEDQNUXSWF\FRXUWjVGHFLVLRQlLGWKH7UXVWHH %DQNUXSWF\&RXUWRUWKH'LVWULFW&RXUWDVRQHSURFHHGLQJLQ LQVLVWVWKDWZHPXVWYLHZWKHILQDOLW\TXHVWLRQ LQWKHVDPH EDQNUXSWF\l,QUH)UHGHULFN3HWUROHXP&RUS )G PDQQHU7KDWLVWKH7UXVWHHDUJXHV G jVUHIHUHQFHWR WK&LU VHHDOVR,QUH<RXVLI)G ILQDOGHFLVLRQVUHTXLUHVXVWRORRNEDFNWRWKHMXGJPHQWRIWKH WK&LU EDQNUXSWF\FRXUW,IWKDWMXGJPHQWZDVILQDOWKHQZHKDYH VXEMHFWPDWWHUMXULVGLFWLRQ 8QGHU86& G ZHKDYHMXULVGLFWLRQWRKHDUmDOO ILQDOGHFLVLRQVMXGJPHQWVRUGHUVDQGGHFUHHVHQWHUHGlE\D 6HFRQGWKH7UXVWHHSURWHVWVWKDWWKH6HUYLFHjVDUJXPHQW GLVWULFWFRXUWZKLFKZDVKHDULQJDQDSSHDOIURPDEDQNUXSWF\ RYHUVLPSOLILHV WKH ODQGVFDSH RI RXU MXULVSUXGHQFH RQ ZKDW FRXUWUXOLQJ86& G 7KH,56FRQWHQGVWKDWWKH FRQVWLWXWHV D ILQDO GHFLVLRQ IRU SXUSRVHV RI G GLVWULFWFRXUWjVGHFLVLRQUHPDQGLQJWRWKHEDQNUXSWF\FRXUW $FFRUGLQJWRWKH7UXVWHHj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j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jVDUJXPHQWV DFWLRQ DV WR DQ\ RI WKH FODLPV RU SDUWLHV DQG WKH RUGHU RU RWKHU IRUP RI GHFLVLRQ LV VXEMHFW WR UHYLVLRQ DW DQ\ WLPH EHIRUH WKH ,Q WKH YHU\ FDVHV WKDW KDYH HVWDEOLVKHG RXU PHWKRG RI HQWU\ RI MXGJPHQW DGMXGLFDWLQJ DOO WKH FODLPV DQG WKH ULJKWV DQG GHWHUPLQLQJ ILQDOLW\ ZH KDYH QRWHG WKDW ZH mYLHZ DOO OLDELOLWLHV RI WKH SDUWLHV SURFHHGLQJV LQ >EDQNUXSWF\@ DFWLRQ>V@ ZKHWKHU LQ WKH )HG 5 &LY 3 E

Case-law data current through December 31, 2025. Source: CourtListener bulk data.