Legal Opinion
United States v. Shabahang Persian Carpets, Ltd.
United States Court of International Trade
Decided October 28, 1998No. Slip Op. 98-149. Court No. 96-05-01472PublishedCited by 6 opinions
1Opinion of the Court
OPINION
GOLDBERG, Judge.
This matter is before the Court on defendant Shabahang Persian Carpets, Ltd.’s (“Shabahang”) motion to join the U.S. Internal Revenue Service (“IRS”) as an additional party to this action pursuant to USCIT R. 19. Plaintiff, the United States on behalf of the U.S. Customs Service (“Customs” or “the government”), initiated this case to recover penalties from defendant for allegedly undervaluing merchandise entered between 1984 and 1987. Prior to the start of this case, the IRS also challenged particular aspects of defendant’s tax returns. Of particular relevance here, the…
2Cases cited12 opinions
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- James A. Murray v. United StatesCourt of Appeals for the Eighth Circuit · 1982
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3Cited by6 opinions
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