Legal Opinion
United States of America and Mary Jane Sciascia, Revenue Agent v. Dr. Martin Fox
Court of Appeals for the Second Circuit
Decided October 19, 1983No. 1380, Docket 83-6055PublishedCited by 59 opinions
1Opinion of the Court
MESKILL, Circuit Judge:
The federal tax structure is based on a system of self-reporting which relies on “the good faith and integrity of each potential taxpayer to disclose honestly all information relevant to tax liability.” United States v. Bisceglia, 420 U.S. 141, 145, 95 S.Ct. 915, 918, 43 L.Ed.2d 88 (1975). We have recognized repeatedly that the Internal Revenue Service is “indispensable” to the administration of the revenue laws, United States v. Harrington, 388 F.2d 520, 525 (2d Cir.1968); see United States v. Arthur Young & Co., 677 F.2d 211, 218 (2d Cir.1982), cert. granted, — U.S.…
2Cases cited40 opinions
- Boyd v. United StatesSupreme Court of the United States · 1886
- Fisher v. United StatesSupreme Court of the United States · 1976
- Hoffman v. United StatesSupreme Court of the United States · 1951
- United States v. PowellSupreme Court of the United States · 1964
- Andresen v. MarylandSupreme Court of the United States · 1976
35 more not listed; retrieve them via the Exa API.
3Cited by59 opinions
- Lattanzio v. ComtaCourt of Appeals for the Second Circuit · 2007
- Lattanzio v. ComtaCourt of Appeals for the Second Circuit · 2007
- In re Grand Jury Subpoenas Duces TecumCourt of Appeals for the Second Circuit · 1983
- United States of America, and Ann Marie Govine, Revenue Officer, Internal Revenue Service v. David Edwin EdgertonCourt of Appeals for the Second Circuit · 1984
- In Re Grand Jury Subpoena Duces Tecum Dated October 29, 1992. United States of America v. John DoeCourt of Appeals for the Second Circuit · 1993
54 more not listed; retrieve them via the Exa API.