Legal Opinion
Irwin A. Schiff v. United States
Court of Appeals for the Second Circuit
Decided November 21, 1990No. 196, Docket 90-6085PublishedCited by 64 opinions
1Per curiam
Appellant Irwin A. Schiff appeals from a summary judgment entered September 13, 1989, in the District of Connecticut, Warren W. Eginton, District Judge, in favor of appellee United States in an action commenced by Schiff challenging the assessment and collection of income tax deficiencies owed for the years 1976 through 1978 and penalties imposed.
On appeal, Schiff contends that (1) the tax was collected in violation of the taxing and due process clauses of the Constitution; (2) the tax deficiencies were not properly assessed and collected; (3) the district court erred in granting summary…
2Cases cited21 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Laing v. United StatesSupreme Court of the United States · 1976
- United States v. Irwin A. SchiffCourt of Appeals for the Second Circuit · 1986
- United States v. Louis E. Wolfson and Elkin B. Gerbert, Louis E. WolfsonCourt of Appeals for the Second Circuit · 1977
16 more not listed; retrieve them via the Exa API.
3Cited by64 opinions
- State v. WebbSupreme Court of Connecticut · 1996
- In Re: Jerasimos Papapanayotou, Esq., Jerasimos Papapanayotou, Esq. v. Jeffrey Sapir, Esq., as Chapter 7 TrusteeCourt of Appeals for the Second Circuit · 2000
- Michael J. Geiselman v. United States of America, Michael J. Geiselman v. United StatesCourt of Appeals for the First Circuit · 1992
- United States v. Luis ColonCourt of Appeals for the Second Circuit · 1992
- Mallo v. Internal Revenue Service (In Re Mallo)Court of Appeals for the Tenth Circuit · 2014
59 more not listed; retrieve them via the Exa API.