Legal Opinion
Deleeuw v. I.R.S.
District Court, E.D. Michigan
Decided December 15, 1987No. 2:87-cv-71800PublishedCited by 14 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
COHN, District Judge.
I
A
Plaintiffs filed suit seeking to quash three third-party IRS summonses (the complaint alleges six but three were duplicates) directed to financial institutions in which plaintiffs keep assets. 26 U.S.C. § 7609(b)(2)(A). The summonses requested all records pertaining to 1985 tax information. Plaintiffs say they filed complete tax returns for 1985 and that the records reflect plaintiffs’ “personal way of living” and are of no interest to the IRS.
B
Defendant, the United States, moves to dismiss. Fed.R.Civ.P. 12(b). Defendant says that the IRS and agents…
2Cases cited10 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Scheuer v. RhodesSupreme Court of the United States · 1974
- Gomez v. ToledoSupreme Court of the United States · 1980
- United States v. MillerSupreme Court of the United States · 1976
- Blackmar v. GuerreSupreme Court of the United States · 1952
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Flynn v. Internal Revenue Service (In Re Flynn)United States Bankruptcy Court, S.D. Georgia · 1994
- Cosme v. Internal Revenue ServiceDistrict Court, E.D. New York · 1989
- Washington v. Internal Revenue Service (In re Washington)District Court, D. Georgia · 1994
- Render v. Internal Revenue ServiceDistrict Court, E.D. Michigan · 2004
- Anderson v. Office of Attorney General, Department of JusticeDistrict Court, E.D. Michigan · 1995
9 more not listed; retrieve them via the Exa API.