Legal Opinion
Manchester Music Co., Inc. v. United States
District Court, D. New Hampshire
Decided February 28, 1990No. Civ. 88-257-DPublishedCited by 7 opinions
1Opinion of the Court
OPINION AND ORDER
PEREZ-GIMENEZ, Chief Judge,
Sitting by Designation.
Section 6041(a) of the Internal Revenue Code of 1954, as amended in 1982, requires all persons who in the course of their trade or business make payments in excess of $600.00 a year 1 to file information returns reporting the name and address of its recipient and the amount paid. Its legislative history indicates that it was intended to inform the I.R.S. that specified items have been disbursed by the payor so that the Service could determine whether the recipient had treated them properly for tax purposes. 2 Section 6652, on…
2Cases cited13 opinions
- United States v. Consolidated Edison Co. of NYSupreme Court of the United States · 1961
- James E. Threlkeld v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- George Kwatcher v. Massachusetts Service Employees Pension FundCourt of Appeals for the First Circuit · 1989
- Ronald P. Anselmo and Kay W. Anselmo v. Commissioner, Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- Diamond v. CommissionerUnited States Tax Court · 1971
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Howard's Yellow Cabs, Inc. v. United StatesDistrict Court, W.D. North Carolina · 1997
- Deja Vu Entertainment Enterprises of Minnesota, Inc. v. United StatesDistrict Court, D. Minnesota · 1998
- ACME Music Co. v. Internal Revenue Service (In Re ACME Music Co.)United States Bankruptcy Court, W.D. Pennsylvania · 1996
- Jjr, Inc. v. United StatesDistrict Court, W.D. Washington · 1997
- Marlar, Inc. v. United StatesDistrict Court, W.D. Washington · 1996
2 more not listed; retrieve them via the Exa API.