Legal Opinion
Berman v. United States
Court of Appeals for the First Circuit
Decided September 28, 2001No. 01-1266PublishedCited by 2 opinions
1Opinion of the Court
BOUDIN, Chief Judge.
John Berman appeals from the district court’s order dismissing his motion to quash an administrative summons served by the Internal Revenue Service; the dismissal was based on the ground that the motion was not timely filed. The pertinent facts are undisputed.
From 1991 until 1999, Berman was a partner in the Boston law firm of Davis, Malm & D’Agostine (“the Davis firm”). He is the subject of an ongoing income tax investigation by the IRS for the tax years 1993 through 1998. On May 1, 2000, the IRS issued a summons to the keeper of records at the Davis firm, requiring the…
2Cases cited20 opinions
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- Block v. North Dakota Ex Rel. Board of University & School LandsSupreme Court of the United States · 1983
- United States v. BrockampSupreme Court of the United States · 1997
- Lonsdale v. United StatesCourt of Appeals for the Tenth Circuit · 1990
- Carl Kale v. Combined Insurance Company of America, Carl Kale v. Combined Insurance Company of AmericaCourt of Appeals for the First Circuit · 1988
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3Cited by2 opinions
- In Re: Literary Works in Elec. Databases Litig.Court of Appeals for the Second Circuit · 2007
- Mayfield v. Mesa, City ofDistrict Court, D. Arizona · 2023