Legal Opinion
Shisler v. United States
Court of Appeals for the Sixth Circuit
Decided December 28, 1999No. 99-3027PublishedCited by 6 opinions
1Opinion of the Court
OPINION
CONTIE, Circuit Judge.
Petitioners-appellants, Douglas Shisler, et al., appeal the judgment of the district court, dismissing their petition to quash IRS summonses to third-party recordkeep-ers because the petition was untimely filed. For the following reasons, we affirm.
I. Facts
The Internal Revenue Service (“IRS”), pursuant to an income tax investigation of petitioner Shisler and several trusts of which he is the trustee (“petitioners”), served third-party recordkeeper summonses on Bank One and Key Bank on May 7, 1998, requesting various records pertaining to petitioners for the period…
2Cases cited6 opinions
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- Juice Farms, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1995
- Flight Attendants Against Ual Offset (Faauo) and United Air Lines, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1999
- Clay v. United StatesCourt of Appeals for the Sixth Circuit · 1999
- George M. Stringer v. United States of America, and Ira G. Chambless, Internal Revenue Agent, Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1985
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States v. Booker T. DukeCourt of Appeals for the Seventh Circuit · 2000
- Beck v. United StatesCourt of Appeals for the Sixth Circuit · 2003
- Douglas R. Shisler, Mary Ann Shisler, Libera Services Company Ltd., Shisler Family Irrevocable Trust, Mds Global Company, Cypress Funds, Inc., Mds International v. United StatesCourt of Appeals for the Sixth Circuit · 1999
- Lizalek v. Internal Revenue ServiceDistrict Court, E.D. Wisconsin · 2022
- Lizalek v. United StatesDistrict Court, E.D. Wisconsin · 2023
1 more not listed; retrieve them via the Exa API.