Legal Opinion
Mahonri Faber v. United States of America and Mary Anne Thorum
Court of Appeals for the Tenth Circuit
Decided December 21, 1990No. 90-4080PublishedCited by 14 opinions
1Opinion of the Court
TACHA, Circuit Judge.
Plaintiff-appellant Mahonri Faber appeals a district court order dismissing his petition to quash a third party summons that the Internal Revenue Service (IRS) served on American Savings and Loan. 1 On appeal, Faber argues the district court erred in dismissing for lack of jurisdiction because the form of the summons is invalid and cannot initiate the twenty-day limit of 26 U.S.C. § 7609(b)(2)(A) on a motion to quash. We exercise jurisdiction under 28 U.S.C. § 1291 and affirm.
The IRS served a third party summons on American Savings and Loan on July 31, 1989, requesting…
2Cases cited6 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- Lehman v. NakshianSupreme Court of the United States · 1981
- Ponsford v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Kenneth J. Masat v. United States of America and Robert Solorio, Jr., Agent for the Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1984
- 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
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Speidell v. United StatesCourt of Appeals for the Tenth Circuit · 2020
- John E. Codner v. United StatesCourt of Appeals for the Tenth Circuit · 1994
- Berman v. United StatesCourt of Appeals for the First Circuit · 2001
- Clay v. United StatesCourt of Appeals for the Sixth Circuit · 1999
- Shisler v. United StatesCourt of Appeals for the Sixth Circuit · 1999
9 more not listed; retrieve them via the Exa API.