George M. Stringer v. United States of America, and Ira G. Chambless, Internal Revenue Agent, Internal Revenue Service
Court of Appeals for the Eleventh Circuit
Non-Argument Calendar.
1Per curiam
George M. Stringer appeals the judgment of the district court dismissing his petition to quash an IRS summons as being untimely filed.
The IRS, pursuant to an income tax investigation of Stringer, issued a summons to a third party bank on May 29, 1984, and sent Stringer a copy by certified mail on that same date. Stringer, however, did not receive the notice until May 31, 1984. On June 19, 1984, he filed a petition to quash the summons. The district court dismissed his petition on the ground that it was not timely filed and thus the court lacked jurisdiction.
The resolution of whether or not…
2Cases cited6 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- Lehman v. NakshianSupreme Court of the United States · 1981
- United States v. One (1) Douglas A-26B AircraftCourt of Appeals for the Eleventh Circuit · 1981
- Riggs v. United StatesDistrict Court, N.D. Illinois · 1983
- Bilodeau v. United StatesDistrict Court, D. New Hampshire · 1983
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3Cited by21 opinions
- Berman v. United StatesCourt of Appeals for the First Circuit · 2001
- Clay v. United StatesCourt of Appeals for the Sixth Circuit · 1999
- Joan M. Callahan v. Fred SchultzCourt of Appeals for the Eleventh Circuit · 1986
- Mahonri Faber v. United States of America and Mary Anne ThorumCourt of Appeals for the Tenth Circuit · 1990
- Dame v. United StatesDistrict Court, S.D. New York · 1986
16 more not listed; retrieve them via the Exa API.