Legal Opinion
United States v. Hamilton Federal Savings & Loan Ass'n
District Court, E.D. New York
Decided June 28, 1983No. 82 MISC 0395-82 MISC 0401PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
McLAUGHLIN, District Judge.
The United States of America, petitioner, seeks to enforce two sets of Internal Revenue Service (“IRS”) third-party summonses. They were issued by the IRS pursuant to Section 7602 of the Internal Revenue Code, 26 U.S.C. § 7602 as part of its investigation of the income tax liability of Harvey Klein-man for the period January 1,1977 through December 31, 1980. Respondents are seven “third-party record keepers,” as defined in 26 U.S.C. § 7609(a)(3). The taxpayer has instructed respondents not to comply with these summonses and has intervened in this…
2Cases cited14 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States of America and Ralph L. Guyette, Special Agent, Internal Revenue Service v. John B. HarringtonCourt of Appeals for the Second Circuit · 1968
- United States v. Morgan Guaranty Trust Company, and Roger L. Keech and Sandra J. Keech, Intervenors-AppellantsCourt of Appeals for the Second Circuit · 1978
9 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States v. Texas Heart InstituteCourt of Appeals for the Fifth Circuit · 1985
- United States of America and Peter P. Calarco, Special Agent, Internal Revenue Service v. Daniel Millman, Esq.Court of Appeals for the Second Circuit · 1985
- United States v. Texas Heart InstituteCourt of Appeals for the Fifth Circuit · 1985
- United States v. StreettDistrict Court, D. Maryland · 1992
- Kveton v. United StatesDistrict Court, D. Kansas · 1984
1 more not listed; retrieve them via the Exa API.