Legal Opinion
Richards v. Stephens
District Court, S.D. New York
Decided January 13, 1988No. 86 Civ. 2150 (JES)PublishedCited by 4 opinions
1Opinion of the Court
*339MEMORANDUM OPINION AND ORDER
SPRIZZO, District Judge:
All defendants have moved for reconsideration of the Court’s ruling directing that income tax returns be produced as reflected in the Court’s Order dated November 18, 1987.1 The principal argument made is that sections 6103 and 7213 of the Internal Revenue Code, 26 U.S.C. §§ 6103, 7213 (1982 and Supp. IV 1986), forbid the disclosure of defendants’ tax returns, and that in any event, a sufficient showing has not been made to overcome defendants’ rights of privacy in those returns. Both claims lack merit and must be rejected.
The argument that…
2Cases cited3 opinions
- Stokwitz v. United StatesCourt of Appeals for the Ninth Circuit · 1987
- United States v. Art Metal-U. S. A., Inc.District Court, D. New Jersey · 1980
- Maggio v. HynesDistrict Court, E.D. New York · 1976
3Cited by4 opinions
- Land Ocean Logistics, Inc. v. Aqua Gulf Corp.District Court, W.D. New York · 1998
- Smith v. Conway Organization, Inc.District Court, S.D. New York · 1994
- Comprehensive Habilitation Services, Inc. v. Commerce Funding Corp.District Court, S.D. New York · 2006
- Senise v. American Motor Club (In re American Motor Club, Inc.)District Court, E.D. New York · 1991