Legal Opinion
Kenneth H. Reiserer Reiserer & Agee Llp, by Kenneth H. Reiserer, Its Successor in Interest v. United States
Court of Appeals for the Ninth Circuit
Decided March 20, 2007No. 05-35615PublishedCited by 18 opinions
1Opinion of the Court
SCHWARZER, District Judge.
The Estate of Kenneth Reiserer and the law firm Reiserer & Agee LLP (collectively, Reiserer) appeal the denial of their motion to quash an Internal Revenue Service (IRS) summons issued to the Bank of America. The IRS issued the summons in connection with its investigation to determine whether penalties should be imposed on Reiserer pursuant to 26 U.S.C. §§ 6700 and 6701 for promoting an abusive tax shelter. The district court had jurisdiction pursuant to 26 U.S.C. §§ 7609(b)(2) and 7609(h) and entered a final order denying the petition. This court has jurisdiction…
2Cases cited16 opinions
- Kennedy v. Mendoza-MartinezSupreme Court of the United States · 1963
- United States v. PowellSupreme Court of the United States · 1964
- Hudson v. United StatesSupreme Court of the United States · 1997
- Helvering v. MitchellSupreme Court of the United States · 1938
- United States v. WardSupreme Court of the United States · 1980
11 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Humanitarian Law Project v. United States Treasury DepartmentCourt of Appeals for the Ninth Circuit · 2009
- United States v. RichCourt of Appeals for the Ninth Circuit · 2010
- Michael Presley v. United StatesCourt of Appeals for the Eleventh Circuit · 2018
- United States v. Estate of SchoenfeldDistrict Court, M.D. Florida · 2018
- Pales v. Fedor, Court of Appeals of Ohio, Eighth District, Cuyahoga County2018
13 more not listed; retrieve them via the Exa API.