Legal Opinion
United States v. Garden State National Bank
District Court, D. New Jersey
Decided January 16, 1979No. Civ. 78-2415 to Civ. 78-2418PublishedCited by 9 opinions
1Opinion of the Court
BIUNNO, District Judge.
MEMORANDUM
This group of cases involves application of U. S. v. La Salle Nat’l Bank, 437 U.S. 298, 98 S.Ct. 2357, 57 L.Ed.2d 221 (1978), as well as consideration of U. S. v. McCarthy, 514 F.2d 368 (CA3, 1975) and U. S. v. Genser, 582 F.2d 292 (CA3, 1978) (revised opinion replacing the one published in the advance sheets, see Editor’s Note; 572 F.2d 406), as well as various statutes and regulations.
As the result of changes made by Congress to the Internal Revenue Code in 1976, IRS must give a taxpayer notice of the issuance of specified kinds of summons (subpoena) to…
2Cases cited4 opinions
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. Lester Genser and Lawrence FormanCourt of Appeals for the Third Circuit · 1978
- Margienell S. FISCHER, Plaintiff, Appellant, v. Brock ADAMS, Defendant, AppelleeCourt of Appeals for the First Circuit · 1978
- United States v. WhelanDistrict Court, D. New Jersey · 1978
3Cited by9 opinions
- United States v. Garden State National BankCourt of Appeals for the Third Circuit · 1979
- United States of America and W. Donald Bell, Special Assistant, Internal Revenue Service v. The Equitable Trust Company, and Victor DivivoCourt of Appeals for the Fourth Circuit · 1979
- United States of America and Robert H. McCorry Special Agent of the Internal Revenue Service v. Garden State National Bank, Ben Shafer and Boot Strap, Ltd., United States of America and Robert H. McCorry Special Agent of the Internal Revenue Service v. Palisades Savings and Loan Association, Ben Shafer and Boot Strap, Ltd., United States of America and Robert H. McCorry Special Agent of the Internal Revenue Service v. Citizens First National Bank of New Jersey, Formerly Known as Oakland State Bank, Ben Shafer and Boot Strap, Ltd., United States of America and Robert H. McCorry Special Agent of the Internal Revenue Service v. First Jersey Savings and Loan Association, Ben Shafer and Boot Strap, Ltd., United States of America and Robert H. McCorry Special Agent of the Internal Revenue Service v. United Jersey Bank, Ben Shafer, Marilee Shafer, and Boot Strap, Ltd., United States of America and Alexander Dombroski, Special Agent, Internal Revenue Service v. Orange Savings Bank. United States of America and Alexander Dombroski, Special Agent, Internalrevenue Service v. The Heritage Bank, and Dorothy Miller, Roger L. Keech, Sandra J. Keech, and Lakeville Fasteners, Inc.Court of Appeals for the First Circuit · 1979
- 1900 M Restaurant Associates, Inc. v. United States (In Re 1900 M Restaurant Associates, Inc.)District Court, District of Columbia · 2005
- Mills v. United States (In Re Mills)United States Bankruptcy Court, S.D. West Virginia · 1999
4 more not listed; retrieve them via the Exa API.