Legal Opinion

Pseudonym Taxpayer v. Miller

District Court, D. New Jersey

Decided April 1, 1980No. Civ. 80-653PublishedCited by 1 opinion

1Opinion of the Court

OPINION

BIUNNO, District Judge.

Taxpayer filed a complaint seeking to restrain I.R.S. from making a recommendation to refer his tax case (for the years 1974 through 1977) to the Attorney General for prosecution as a criminal ease. See the discussion in U. S. v. LaSalle National Bank, 437 U.S. 298, 98 S.Ct. 2357, 57 L.Ed.2d 221 (1978) for the statutory basis underlying this inter-agency procedure. See, also, U. S. v. Garden State National Bank, 465 F.Supp. 437 (D.N.J.1979), aff’d 607 F.2d 61 (CA 3, 1979); and U. S. v. First National State Bank of N. J., 469 F.Supp. 612 (D.N.J., 1979), aff’d and…

2Cases cited3 opinions

  1. United States v. LaSalle National BankSupreme Court of the United States · 1978
  2. United States v. Garden State National BankDistrict Court, D. New Jersey · 1979
  3. United States v. First Nat. State Bank of NJDistrict Court, D. New Jersey · 1979

3Cited by1 opinion

  1. 1900 M Restaurant Associates, Inc. v. United States (In Re 1900 M Restaurant Associates, Inc.)District Court, District of Columbia · 2005

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