Legal Opinion
United States of America and Peter P. Calarco, Special Agent, Internal Revenue Service v. Daniel Millman, Esq.
Court of Appeals for the Second Circuit
Decided June 19, 1985No. 1299, Docket 85-6082PublishedCited by 15 opinions
1Per curiam
Daniel Millman appeals from an order of the United States District Court for the Eastern District of New York (Weinstein, Chief Judge), dated April 4, 1985, which granted the government’s petition to enforce an Internal Revenue Service (IRS) summons issued to appellant. On appeal, Millman contends: (1) that the IRS summons was issued for an improper purpose and that the district court erred in refusing to hold an evidentiary hearing on this issue; and (2) that enforcement of the summons violates his clients’ attorney-client privilege.
Background
Appellant Millman is a tax lawyer in New York…
2Cases cited7 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. KisCourt of Appeals for the Seventh Circuit · 1981
- Tiffany Fine Arts, Inc. v. United StatesSupreme Court of the United States · 1985
- 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 v. Church Of Scientology Of CaliforniaCourt of Appeals for the Ninth Circuit · 1975
2 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Haber v. United StatesCourt of Appeals for the Second Circuit · 2016
- Paa Management, Ltd. v. United StatesCourt of Appeals for the Second Circuit · 1992
- United States of America and Peter P. Calarco, Special Agent, Internal Revenue Service v. Daniel Millman, Esq.Court of Appeals for the Second Circuit · 1987
- St. German of Alaska Eastern Orthodox Catholic Church v. United StatesCourt of Appeals for the Second Circuit · 1988
- Adamowicz v. United StatesCourt of Appeals for the Second Circuit · 2008
10 more not listed; retrieve them via the Exa API.