Legal Opinion
Marvin D. Miller v. United States
Court of Appeals for the Seventh Circuit
Decided July 28, 1998No. 97-3881PublishedCited by 16 opinions
1Per curiam
Marvin Miller filed a motion pursuant to 26 U.S.C. § 7609 to quash two summonses that the Internal Revenue Service (IRS) had issued to two Indiana banks for records relating to Miller’s financial dealings. In response, the government replied with an answer denying Miller’s charges, and a counterclaim for enforcement of the summonses. The district court denied Miller’s motion and enforced the summonses. However, the government did not attach to its counterclaim evidence sufficient to meet its prima facie burden for enforcement. Therefore, we vacate the order of the district court enforcing the…
2Cases cited8 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. KisCourt of Appeals for the Seventh Circuit · 1981
- Lasalle Bank Lake View, an Illinois Banking Corporation v. Rafael Seguban and Ellen SegubanCourt of Appeals for the Seventh Circuit · 1995
- National Acceptance Company of America v. Joseph S. Bathalter, Jr.Court of Appeals for the Seventh Circuit · 1983
- Dallas L. Holifield v. United StatesCourt of Appeals for the Seventh Circuit · 1990
3 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- United States v. BDO SeidmanCourt of Appeals for the Seventh Circuit · 2003
- United States v. Insurance Consultants of Knox, Incorporated, and Marvin D. MillerCourt of Appeals for the Seventh Circuit · 1999
- Khan v. United StatesCourt of Appeals for the Seventh Circuit · 2008
- United States v. Bdo SeidmanCourt of Appeals for the Seventh Circuit · 2003
- United States v. Ellis J. Crum and Norma N. CrumCourt of Appeals for the Seventh Circuit · 2002
11 more not listed; retrieve them via the Exa API.