Legal Opinion
United States v. Tiffany Fine Arts, Inc.
Court of Appeals for the Second Circuit
Decided September 13, 1983No. 1006, Docket 82-6336PublishedCited by 28 opinions
1Opinion of the Court
GEORGE C. PRATT, Circuit Judge:
Tiffany Fine Arts, Inc. and two subsidiaries, World Medical Marketing Corp. and World Video Corp., (collectively referred to as Tiffany) appeal from an order of the District Court for the Southern District of New York (Vincent L. Broderick, Judge), enforcing four Internal Revenue Service administrative summonses. Tiffany’s principal contention on appeal is that before issuing the summonses the IRS was required to comply with the “John Doe” provisions of 26 U.S.C. § 7609(f)(1976). In addition, Tiffany argues that Judge Broderick abused his discretion by refusing…
2Cases cited16 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- Reisman v. CaplinSupreme Court of the United States · 1964
- United States v. BiscegliaSupreme Court of the United States · 1975
11 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- United States v. Nancy Gertner, Etc., John Doe, IntervenorCourt of Appeals for the First Circuit · 1995
- Robert L. Schulz v. Internal Revenue Service and Anthony Roundtree, Docket No. 04-0196-CvCourt of Appeals for the Second Circuit · 2005
- United States of America and Peter P. Calarco, Special Agent, Internal Revenue Service v. Daniel Millman, Esq.Court of Appeals for the Second Circuit · 1985
- O'NEAL v. United StatesDistrict Court, N.D. Indiana · 1985
- United States of America and Vincent Mercugliano, Special Agent, Internal Revenue Service v. First BankCourt of Appeals for the First Circuit · 1984
23 more not listed; retrieve them via the Exa API.