Legal Opinion
Joan M. Callahan v. Fred Schultz
Court of Appeals for the Eleventh Circuit
Decided March 10, 1986No. 85-3591PublishedCited by 16 opinions
Non-Argument Calendar.
1Per curiam
The United States appeals the district court’s judgment quashing an IRS sum mons for failure to- file certain exhibits as ordered and the order denying its motion to alter or amend the judgment.
The IRS issued a summons to a third party bank on August 12, 1983 requiring the bank to produce its records of appellee’s bank accounts and transactions. In response, appellee filed a complaint petition to quash the summons on September 6, 1983. The United States filed a motion to dismiss appellee’s complaint petition, contending the district court lacked jurisdiction because the petition was untimely,…
2Cases cited5 opinions
- International Union, United Automobile, Aerospace and Agricultural Implement Workers of America (Uaw) v. National Labor Relations BoardCourt of Appeals for the D.C. Circuit · 1972
- Wayne R. La Mura v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
- United States v. RobersonCourt of Appeals for the Fifth Circuit · 1956
- George M. Stringer v. United States of America, and Ira G. Chambless, Internal Revenue Agent, Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1985
- Great American Insurance Company, a Corporation v. George S. Rush, Individually and D/B/A Rush EngineersCourt of Appeals for the Eleventh Circuit · 1982
3Cited by16 opinions
- Jose Rivera v. M/t FossarinaCourt of Appeals for the First Circuit · 1988
- Clay v. United StatesCourt of Appeals for the Sixth Circuit · 1999
- Mahonri Faber v. United States of America and Mary Anne ThorumCourt of Appeals for the Tenth Circuit · 1990
- United States v. Security Pacific Business Credit, Inc.Court of Appeals for the Seventh Circuit · 1992
- United States v. WheatonDistrict Court, D. New Jersey · 1992
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