Legal Opinion
United States v. Wheaton
District Court, D. New Jersey
Decided May 12, 1992No. Civ. A. 91-5094PublishedCited by 4 opinions
1Opinion of the Court
OPINION
BROTMAN, District Judge.
An evidentiary hearing was held on March 31, 1992 and April 10, 1992 in this Internal Revenue Service (“IRS”) summons enforcement matter. Petitioners, the United States and Joseph West, Revenue Agent of the IRS are investigating whether respondent, Frank Wheaton, Jr. (“Wheaton”) has any federal income tax liabilities for the years 1981 through 1986 arising from his alleged control and/or ownership of three foreign corporations known as Tartan Investments, Inc., a Panamanian corporation (“Tartan”), Caribe Bahamas, Ltd., a Bahamian corporation (“Caribe Bahamas”),…
2Cases cited13 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. Garden State National BankCourt of Appeals for the Third Circuit · 1979
- United States of America v. Lawn Builders of New England, Inc., and James T. Shadoian, United States of America v. James T. ShadoianCourt of Appeals for the First Circuit · 1988
- United States v. AbrahamsCourt of Appeals for the Ninth Circuit · 1990
- United States v. BarthCourt of Appeals for the Second Circuit · 1984
8 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- United States v. RaniereDistrict Court, D. New Jersey · 1995
- Wheaton v. United StatesDistrict Court, D. New Jersey · 1995
- United States v. GippettiCourt of Appeals for the Third Circuit · 2007
- United States v. OMT Supermarket, Inc.District Court, E.D. Pennsylvania · 1998