Legal Opinion
United States v. Philatelic Leasing, Ltd.
District Court, S.D. New York
Decided February 13, 1985No. 83 Civ. 4432 (WK)PublishedCited by 18 opinions
1Opinion of the Court
MEMORANDUM & ORDER
WHITMAN KNAPP, District Judge.
INTRODUCTION
We are advised that this case represents the Government’s first attempt — at least in this District — to use Sections 6700 and 7408 of the Internal Revenue Code to stamp out a peculiar type of tax fraud. Section 6700 defines an offense — entitled “Promoting Abusive Tax Shelters” — which may be enjoined pursuant to Section 7408. In this law suit we are concerned only with tax advantage investment programs (“shelters”) which are created by the device of having the provider of the shelter lease supposedly productive assets — here,…
2Cases cited7 opinions
- Interstate Circuit, Inc. v. United StatesSupreme Court of the United States · 1939
- Golden State Bottling Co. v. National Labor Relations BoardSupreme Court of the United States · 1973
- Mid-Continent Petroleum Corporation v. KeenCourt of Appeals for the Eighth Circuit · 1946
- National Labor Relations Board v. Dorn's Transportation Company, Inc.Court of Appeals for the Second Circuit · 1969
- Goldie v. CoxCourt of Appeals for the Eighth Circuit · 1942
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Arbitrium (Cayman Islands) Handels AG v. JohnstonCourt of Chancery of Delaware · 1997
- Newmyer v. Philatelic Leasing, Ltd.Court of Appeals for the Sixth Circuit · 1989
- United States v. Allen F. Campbell and A.F. Campbell & Co., Inc.Court of Appeals for the Fifth Circuit · 1990
- Latif v. ObamaCourt of Appeals for the D.C. Circuit · 2011
- United States v. Philatelic Leasing, Ltd., Melvin Hersch, and Hambrose Stamps, Ltd.Court of Appeals for the Second Circuit · 1986
13 more not listed; retrieve them via the Exa API.