Legal Opinion
United States v. White
Court of Appeals for the Second Circuit
Decided August 2, 1988No. 83, Docket 87-6046PublishedCited by 22 opinions
1Opinion of the Court
PIERCE, Circuit Judge:
The United States of America and James M. Serling, an estate tax attorney in the Internal Revenue Service (“IRS” or the “government”), appeal from a judgment of the United States District Court for the Western District of New York, Michael A. Telesca, Judge, which denied appellants’ petition for an order enforcing two IRS summonses issued to the respondent, James M. White, an attorney. United States v. White, 650 F.Supp. 904 (W.D.N.Y.1987). The district court found that the IRS had failed to show that the summonses were issued pursuant to a legitimate tax purpose, as is…
2Cases cited18 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- United States v. PowellSupreme Court of the United States · 1964
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. Arthur Young & Co.Supreme Court of the United States · 1984
13 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Fritz W. Hintze Ledagole R. Hintze v. Internal Revenue Service Jeffrey Breault, Special Agent United States of America, (Two Cases)Court of Appeals for the Fourth Circuit · 1989
- United States of America and James A. Hill, Special Agent, Internal Revenue Service v. James E. Michaud and Mary L. MichaudCourt of Appeals for the Seventh Circuit · 1990
- Paa Management, Ltd. v. United StatesCourt of Appeals for the Second Circuit · 1992
- United States v. WhiteCourt of Appeals for the Second Circuit · 1988
- Sugarloaf Funding, LLC v. U.S. Department of the TreasuryCourt of Appeals for the First Circuit · 2009
17 more not listed; retrieve them via the Exa API.