Legal Opinion

United States v. Astrup

Court of Appeals for the Second Circuit

Decided June 14, 2006No. 05-5701-cvPublished

1Opinion of the Court

*13SUMMARY ORDER

Appellant Paul Astrup, pro se, appeals from an order of the United States District Court for the Eastern District of New York (Arthur Donald Spatt, Judge), granting the petition of the government to enforce an Internal Revenue Service (IRS) summons. Astrup argues that we should vacate the decision below because (1) the government failed to meet the standard for enforcement set forth in United States v. Powell, 379 U.S. 48, 85 S.Ct. 248, 13 L.Ed.2d 112 (1964); (2) the District Court violated his due process rights by not affording him a full evidentiary hearing on the merits of…

2Cases cited12 opinions

  1. United States v. PowellSupreme Court of the United States · 1964
  2. Reisman v. CaplinSupreme Court of the United States · 1964
  3. United States v. Roy W. CollinsCourt of Appeals for the Tenth Circuit · 1990
  4. Tiffany Fine Arts, Inc. v. United StatesSupreme Court of the United States · 1985
  5. Alton M. Parker, Sr. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984

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