Legal Opinion
Grisham v. United States
District Court, S.D. New York
Decided September 22, 1983No. 83 Civ. 3785-CSHPublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
HAIGHT, District Judge:
Petitioner Will D. Grisham filed a petition with this Court on May 18, 1983, seeking to quash two Internal Revenue Service summonses served on third-party record-keeper Drexel, Burnham & Lambert pursuant to the provisions of the Tax Equity and Fiscal Responsibility Act of 1982 (“TE-FRA”), Pub.L. 97-248. The case is presently before the Court on the Government’s motion to dismiss the petition for lack of subject matter jurisdiction. No papers in opposition have been filed.
TEFRA, which became effective January 1, 1983, significantly alters the…
2Cases cited4 opinions
- Dugan v. RankSupreme Court of the United States · 1963
- A. Ernest Fitzgerald v. United States Civil Service CommissionCourt of Appeals for the D.C. Circuit · 1977
- Traxler v. CommissionerUnited States Tax Court · 1975
- Wilfred C. Rice and Martha J. Rice v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1978
3Cited by6 opinions
- Ponsford v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Ponsford v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Riggs v. United StatesDistrict Court, N.D. Illinois · 1983
- Cosme v. Internal Revenue ServiceDistrict Court, E.D. New York · 1989
- Hanna v. United StatesDistrict Court, D. Utah · 1986
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