Legal Opinion
Bible Study Time, Inc. v. United States
District Court, D. South Carolina
Decided March 7, 2017No. C/A No. 3:17-cv-00283-CMCPublishedCited by 4 opinions
1Opinion of the Court
Order Denying Petition to Quash and Granting Motion to Dismiss
CAMERON MCGOWAN CURRIE, Senior United States District Judge
Petitioner, Bible Study Time, Inc. (“BST”), initiated this action pursuant to 26 U.S.C. § 7609(b)(2)(A) seeking to quash third-party summonses the Internal Revenue Service (“IRS”) served on eight banks: Carolina Alliance Bank, Capital Bank, N.A., First Citizens Bank & Trust Co., SunTrust Bank, First South Bank, NBSC (a division of Synovus Bank), and Regions Bank (collectively “the Banks”). ECF No. 1 (Petition to Quash Third-Party Summonses (“Petition”)). The challenged…
2Cases cited10 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. Arthur Young & Co.Supreme Court of the United States · 1984
- Thurman S. Alphin, and Mary L. Alphin Alphin Aircraft Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1987
- Mazurek v. United StatesCourt of Appeals for the Fifth Circuit · 2001
- Music Square Church v. United StatesCourt of Appeals for the Federal Circuit · 2000
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- High Desert Relief, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 2019
- God's Storehouse Topeka Church v. United StatesCourt of Appeals for the Tenth Circuit · 2024
- United States v. Bible Study Time, Inc.District Court, D. South Carolina · 2018
- God's Storehouse Topeka Church v. United StatesDistrict Court, D. Kansas · 2023