Legal Opinion
Taylor v. USA
Court of Appeals for the Fifth Circuit
Decided September 16, 2008No. 08-50067UnpublishedCited by 10 opinions
1Opinion of the Court
PER CURIAM: *
Petitioners-Appellants David S. Taylor and Toby C. Taylor (“the Taylors”) petitioned the district court to quash an Internal Revenue Service (“IRS”) summons served on the custodian of records of the local Church of Jesus Christ of Latter Day Saints (“LDS Church”) for records relating to possible criminal tax violations by the Taylors. The district court granted the IRS’s motion to dismiss for lack of jurisdiction. The Taylors appeal arguing that the district court erred in dismissing their petition. For the following reasons, we AFFIRM.
I
On August 1, 2007, Special Agent David…
2Cases cited13 opinions
- Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
- Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
- Dugan v. RankSupreme Court of the United States · 1963
- United States v. DalmSupreme Court of the United States · 1990
- Bob Jones University v. SimonSupreme Court of the United States · 1974
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3Cited by10 opinions
- Kimberly Gaetano v. United StatesCourt of Appeals for the Sixth Circuit · 2021
- Clark v. LynchDistrict Court, D. Kansas · 2016
- Danos v. JonesDistrict Court, E.D. Louisiana · 2010
- Neilson v. United StatesDistrict Court, District of Columbia · 2009
- Cohen v. United StatesCourt of Appeals for the D.C. Circuit · 2009
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