Legal Opinion
United States v. Smith
District Court, W.D. Louisiana
Decided June 23, 1986No. Civ. A. 85-2193PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM RULING
STAGG, Chief Judge.
Courtney Smith promotes and sells a publication entitled “A Manual on How to Establish a Trust and Reduce Taxation,” written by Martin Larsen and published by Liberty Lobby, a Washington, D.C. based organization. By complaint filed July 24, 1985, the United States of America seeks a permanent injunction restraining the defendant, his employees and all those in active concert or participation with him from directly or indirectly taking any action in furtherance of the promotion or sale of any interest in an allegedly abusive tax shelter plan known as “The…
2Cases cited19 opinions
- New York Times Co. v. United StatesSupreme Court of the United States · 1971
- Pittsburgh Press Co. v. Pittsburgh Commission on Human RelationsSupreme Court of the United States · 1973
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Fed. Sec. L. Rep. P 96,351 Securities and Exchange Commission v. Commonwealth Chemical Securities, Inc.Court of Appeals for the Second Circuit · 1978
- Lowe v. Securities & Exchange CommissionSupreme Court of the United States · 1985
14 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Hersch v. United StatesDistrict Court, E.D. New York · 1988
- United States v. CohenDistrict Court, W.D. Washington · 2004
- United States v. SchiffDistrict Court, D. Nevada · 2003
- United States v. SmithCourt of Appeals for the Fifth Circuit · 1987
- Balis v. CommissionerUnited States Tax Court · 1992
2 more not listed; retrieve them via the Exa API.