Legal Opinion
United States v. White
District Court, W.D. New York
Decided January 7, 1987No. Misc. CIV-86-140TPublishedCited by 4 opinions
1Opinion of the Court
DECISION and ORDER
TELESCA, District Judge.
INTRODUCTION
This action was brought on by the Government’s petition for enforcement of two IRS summonses under 26 U.S.C. § 7402(b) and § 7604(a). An order to show cause was granted, Mr. White filed a Response, and the Government filed a Reply. The Monroe County Bar Association (MCBA) sought and was granted leave to file a brief amicus curiae, to which the Government has also filed a Response. As set forth below, I hold that Mr. White should not be compelled to obey the IRS summonses served upon him, and I dismiss this proceeding without prejudice.
FACTS
2Cases cited45 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Younger v. HarrisSupreme Court of the United States · 1971
- Pennhurst State School and Hospital v. HaldermanSupreme Court of the United States · 1984
- Migra v. Warren City School District Board of EducationSupreme Court of the United States · 1984
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
40 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- United States v. WhiteCourt of Appeals for the Second Circuit · 1988
- United States v. WhiteCourt of Appeals for the Second Circuit · 1988
- Beat v. United StatesDistrict Court, D. Kansas · 2010
- Estate of Calcagno v. CommissionerUnited States Tax Court · 1989