Legal Opinion

United States Court of Appeals, Second Circuit

Court of Appeals for the Second Circuit

Decided August 31, 1982No. 144Unpublished

1Opinion of the Court

688 F.2d 144

82-2 USTC P 9565

In the Matter of the Tax Liabilities of John DOES,

Unidentified Clients and Customers Who Invested or

Participated in Dairy Cattle Programs Promoted by

Agricultural Asset Management Co., Inc., in the years 1978,

1979 and 1980.

AGRICULTURAL ASSET MANAGEMENT CO., INC., Appellant,

v.

UNITED STATES of America, and Arthur McDonald, Revenue

Agent, Internal Revenue Service, Appellees.

No. 1468, Docket 82-6112.

United States Court of Appeals,

Second Circuit.

Argued July 15, 1982.

Decided Aug. 31, 1982.

Kent T. Stauffer, New York City (Ellis L. Reemer, Mathew E. Hoffman, Gordon, Hurwitz,…

2Cases cited13 opinions

  1. United States v. PowellSupreme Court of the United States · 1964
  2. Donaldson v. United StatesSupreme Court of the United States · 1971
  3. Reisman v. CaplinSupreme Court of the United States · 1964
  4. United States v. BiscegliaSupreme Court of the United States · 1975
  5. United States v. Morgan Guaranty Trust Company, and Roger L. Keech and Sandra J. Keech, Intervenors-AppellantsCourt of Appeals for the Second Circuit · 1978

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