Legal Opinion
United States v. Island Trade Exchange, Inc.
District Court, E.D. New York
Decided March 3, 1982No. 82 Civ. 611PublishedCited by 6 opinions
1Opinion of the Court
McLAUGHLIN, District Judge.
This is an Internal Revenue Service (“IRS”) summons enforcement proceeding brought pursuant to 26 U.S.C. § 7604(a).
BACKGROUND
The IRS is conducting an investigation into the tax liability of certain unknown members of Island Trade Exchange, Inc. (the “Exchange”), a bartering exchange. It alleges that these members have omitted altogether or, at least, improperly reported income from their bartering transactions. 1
In April 1981, the IRS filed a petition for leave to serve a third party John Doe summons pursuant to sections 7609(f) 2 and (h) 3 of th'e Internal Revenue…
2Cases cited12 opinions
- United States v. MendenhallSupreme Court of the United States · 1980
- United States v. PowellSupreme Court of the United States · 1964
- Reisman v. CaplinSupreme Court of the United States · 1964
- United States v. Morgan Guaranty Trust Company, and Roger L. Keech and Sandra J. Keech, Intervenors-AppellantsCourt of Appeals for the Second Circuit · 1978
- United States of America and Albert J. Valentas, Internal Revenue Agent v. Humble Oil & Refining CompanyCourt of Appeals for the Fifth Circuit · 1974
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States v. Tiffany Fine Arts, Inc.Court of Appeals for the Second Circuit · 1983
- Agricultural Asset Management Co. v. United StatesCourt of Appeals for the Second Circuit · 1982
- Baker v. CommissionerUnited States Tax Court · 1987
- United States v. Tiffany Fine Arts, Inc.Court of Appeals for the Second Circuit · 1983
- Baker v. CommissionerUnited States Tax Court · 1987
1 more not listed; retrieve them via the Exa API.