Legal Opinion
Abraham v. United States
District Court, S.D. New York
Decided March 29, 1984No. 83 Civ. 1487 (SWK)PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM DECISION AND ORDER
KRAM, District Judge.
BACKGROUND
The above-captioned action came before this Court on the petition of the taxpayer-petitioners to quash two summonses served on Lehman Brothers Kuhn Loeb Inc. (“Lehman Trading”) which required production of records of financial transactions of the petitioners. The summonses were issued by the Internal Revenue Service (“IRS”) in furtherance of an audit of the tax liability of Lehman Brothers Kuhn Loeb Holding Company (“Lehman Holding”) for tax years 1976 and 1977. Lehman Holding is and was the parent corporation of Lehman Trading, and…
2Cases cited2 opinions
- Turnbull, Inc., Transferee (Formerly J. Gordon Turnbull, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Globe Products Corp. v. CommissionerUnited States Tax Court · 1979
3Cited by7 opinions
- Eastway Construction Corp. v. City of New YorkCourt of Appeals for the Second Circuit · 1985
- Eastway Construction Corp. v. The City Of New YorkCourt of Appeals for the Second Circuit · 1985
- McColley v. Rosenberg (In Re Candor Diamond Corp.)United States Bankruptcy Court, S.D. New York · 1987
- Dennis v. United StatesDistrict Court, C.D. Illinois · 1987
- Sherman Treaters Ltd. v. AhlbrandtDistrict Court, District of Columbia · 1987
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