Legal Opinion
Larson v. United States
Court of Appeals for the Second Circuit
Decided April 25, 2018No. Docket 17-503; August Term 2017PublishedCited by 22 opinions
1Opinion of the Court
Wesley, Circuit Judge:
*581 John M. Larson was involved with-and later convicted of crimes related to-the organization of several fraudulent tax shelters. See United States v. Pfaff , 407 Fed.Appx. 506 , 508-11 (2d Cir. 2010) (summary order); Pfaff v. United States , 989 F.Supp.2d 301 , 303 (S.D.N.Y. 2013). At the time Larson was organizing the tax shelters, the Internal Revenue Service (the "IRS") required organizers/promoters to register tax shelters "not later than the day on which the first offering for sale of interest in such tax shelter occurs." 26 U.S.C. § 6111 (a) (1997) (current version…
2Cases cited28 opinions
- Mathews v. EldridgeSupreme Court of the United States · 1976
- Morrissey v. BrewerSupreme Court of the United States · 1972
- Bowen v. MassachusettsSupreme Court of the United States · 1988
- Mitchell v. W. T. Grant Co.Supreme Court of the United States · 1974
- Bowen v. Michigan Academy of Family PhysiciansSupreme Court of the United States · 1986
23 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- William Canada, Jr. v. USA (IRS)Court of Appeals for the Fifth Circuit · 2020
- New York v. YellenCourt of Appeals for the Second Circuit · 2021
- Interior Glass Systems, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 2019
- Music Choice v. ClaggettDistrict Court, S.D. Illinois · 2019
- Panjiva, Inc. v. U.S. Customs & Border Prot.District Court, S.D. Illinois · 2018
17 more not listed; retrieve them via the Exa API.