Legal Opinion
Irwin Schiff v. Simon & Schuster, Incorporated
Court of Appeals for the Second Circuit
Decided December 31, 1985No. 1310, Docket 85-7112PublishedCited by 21 opinions
1Opinion of the Court
JON O. NEWMAN, Circuit Judge:
This is an appeal in a somewhat ironic lawsuit. Some years ago Irwin Schiff, the appellant, wrote a book entitled How Anyone Can Stop Paying Income Taxes. Simon & Schuster, the appellee, decided to distribute the book, apparently giving more consideration to the book’s potential for profit than to its message. The book produced royalties for its author. The Internal Revenue Service sought to levy upon those royalties to collect taxes owed by Schiff. Simon & Schuster honored the levy. Schiff then brought this suit against Simon & Schuster, claiming that it had…
2Cases cited9 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Helvering v. WinmillSupreme Court of the United States · 1938
- Phelps v. United StatesSupreme Court of the United States · 1975
- United States v. Sterling National Bank & Trust Company of New York, and Third-Party v. Charles S. Smith, Third-PartyCourt of Appeals for the Second Circuit · 1974
4 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Irwin A. Schiff v. United StatesCourt of Appeals for the Second Circuit · 1990
- Donald E. Moore v. General Motors Pension Plans, General Motors Corporation, National Bank of Detroit, (n.b.d. Bank Na)Court of Appeals for the Seventh Circuit · 1996
- Michael Duane, Smith v. Millie R. Kitchen, Randy Komisarek, and Keith WoodsCourt of Appeals for the Tenth Circuit · 1998
- United States v. LetscherDistrict Court, S.D. New York · 1999
- Allstate Financial Corp. v. United StatesDistrict Court, D. Minnesota · 1994
16 more not listed; retrieve them via the Exa API.