Legal Opinion
Irving v. Gray
Court of Appeals for the Second Circuit
Decided June 1, 1973No. 629, Docket 72-2153PublishedCited by 12 opinions
1Opinion of the Court
OAKES, Circuit Judge:
The appellants, Clifford and Edith Irving and Richard Suskind, maintain that the Internal Revenue Service, while seizing the appellants’ funds for taxes which were in jeopardy, failed to follow the procedures for such assessments mandated by the Internal Revenue Code and must therefore, return the seized funds to be distributed among appellants’ creditors. The district court’s opinion, favoring the IRS, is printed at 344 F.Supp. 567 (S.D.N.Y.1972) (Frankel, J.).
The appellants were participants in the “Hughes hoax.” This, as everyone knows, was a scheme by Clifford Irving…
2Cases cited13 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Flora v. United StatesSupreme Court of the United States · 1960
- Flora v. United StatesSupreme Court of the United States · 1958
- Schreck v. United StatesDistrict Court, D. Maryland · 1969
- Ingemar Johansson v. United StatesCourt of Appeals for the Fifth Circuit · 1964
8 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Laing v. United StatesSupreme Court of the United States · 1976
- Michael Earl Lewis v. A. W. Sandler, Revenue Officer, and the United States of AmericaCourt of Appeals for the Fourth Circuit · 1974
- Sharon Willits v. W. L. Richardson and A. J. O'DOnnellCourt of Appeals for the Fifth Circuit · 1974
- Werner v. United StatesDistrict Court, D. Connecticut · 1974
- James Burnett McKay Laing v. United States of AmericaCourt of Appeals for the Second Circuit · 1974
7 more not listed; retrieve them via the Exa API.