Legal Opinion

United States v. Windsor Capital Corp.

District Court, D. Massachusetts

Decided August 16, 2007No. 06-MBD-10475-RCLPublishedCited by 8 opinions

1Opinion of the Court

ORDER ON PETITION TO ENFORCE INTERNAL REVENUE SERVICE SUMMONS

LEO T. SOROKIN, United States Magistrate Judge.

Before the Court is the United States’ petition to enforce an Internal Revenue Service (“IRS”) summons, and respondent Windsor Capital Corporation’s (“Windsor Capital”) opposition thereto. The Court’s Order of May 24, 2007 (Docket #24), which describes the factual context out of which this dispute arose and explains the legal standards governing the Court’s review of the United States’ petition, is incorporated herein and will not be restated. In response to the Order, Windsor Capital…

2Cases cited18 opinions

  1. Hickman v. TaylorSupreme Court of the United States · 1947
  2. Upjohn Co. v. United StatesSupreme Court of the United States · 1981
  3. Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
  4. Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
  5. United States v. American Bar EndowmentSupreme Court of the United States · 1986

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3Cited by8 opinions

  1. Crane Security Technologies, Inc. v. Rolling Optics, ABDistrict Court, D. Massachusetts · 2017
  2. Mark Anderson, Plaintiff v. Trustees of Dartmouth College, DefendantDistrict Court, D. New Hampshire · 2020
  3. Anderson v. Trustees of Dartmouth CollegeDistrict Court, D. New Hampshire · 2020
  4. Bassett v. Tempur Retail Stores, LLCDistrict Court, D. Massachusetts · 2024
  5. HAM IV REALTY, LLC v. USROOFCOATERS, INCDistrict Court, D. Massachusetts · 2024

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