Legal Opinion
Life Science Church v. United States
District Court, N.D. Ohio
Decided April 11, 1985No. C83-2439PublishedCited by 1 opinion
1Opinion of the Court
ORDER
BATTISTI, Chief Judge.
Petitioner on March 29, 1985 filed a motion to alter or amend this Court’s judgment of March 22, 1985 and also to stay execution of judgment pending disposition of the instant motion to alter. In its March 22, 1985 order, the Court denied petitioner’s motion to quash and ordered the enforcement of respondent IRS’s summonses on third-party recordkeepers with whom petitioner (through David J. Middleton and June C. Middleton) has financial dealings.
Petitioner seeks reconsideration of the March 22nd order on the grounds that the summonses are overbroad. In support of…
2Cases cited13 opinions
- Haines v. KernerSupreme Court of the United States · 1972
- Pollard v. RobertsDistrict Court, E.D. Arkansas · 1968
- Morpurgo v. Bd. of Higher Ed. in City of New YorkDistrict Court, S.D. New York · 1976
- United States v. Grayson County State Bank and Lloyd Butts, First Pentecostal Church, Etc., Intervenor-AppelleeCourt of Appeals for the First Circuit · 1981
- United States of America and Jon P. Heydt, Special Agent v. Citizens State Bank, United States Taxpayers Union and Armin MothsCourt of Appeals for the Eighth Circuit · 1980
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3Cited by1 opinion
- Pragovich v. Internal Revenue ServiceDistrict Court, E.D. Michigan · 2009