Legal Opinion
Haber v. United States
Court of Appeals for the Second Circuit
Decided May 20, 2016No. 15-2078-cvPublishedCited by 29 opinions
1Opinion of the Court
GERARD E. LYNCH, Circuit Judge:
In this case, we consider a number of challenges raised by the petitioner-appellant, James Haber, to an administrative summons issued by the Internal Revenue Service (“IRS”). The district court (Laura Taylor Swain, Judge) granted the government’s motion to dismiss Haber’s petition for lack of subject matter jurisdiction pursuant to Federal Rule of Civil Procedure 12(b)(1), and denied Haber’s request for jurisdictional discovery. For the reasons set forth below, we AFFIRM the decision of the district court.
BACKGROUND
The IRS issued an approximately $25 million…
2Cases cited11 opinions
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- Hibbs v. WinnSupreme Court of the United States · 2004
- Amidax Trading Group v. S.W.I.F.T. ScrlCourt of Appeals for the Second Circuit · 2011
- Freeman v. United StatesCourt of Appeals for the Fifth Circuit · 2009
- Gualandi v. AdamsCourt of Appeals for the Second Circuit · 2004
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3Cited by29 opinions
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- United States v. Jeffrey ReedCourt of Appeals for the Fourth Circuit · 2023
- Bamrick v. Saint-Gobain Performance Plastics CorporationDistrict Court, N.D. New York · 2020
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