Legal Opinion
Clay v. United States
Court of Appeals for the Sixth Circuit
Decided December 20, 1999No. 99-3175PublishedCited by 21 opinions
1Opinion of the Court
OPINION
CONTIE, Circuit Judge.
Petitioners-appellants, Ezekiel Clay IV, et al., appeal the judgment of the district court dismissing their petition to quash IRS summonses to a third-party record-keeper because the petition was untimely filed. For the following reasons, we affirm.
I
The Internal Revenue Service (“IRS”), pursuant to an income tax investigation of petitioner Clay and several trusts of which he is the trustee (“petitioners”), issued seven summonses to a third-party record-keeper, Key Bank of Dayton, Ohio, on June 16, 1998, requesting information regarding the tax liability of Mr.…
2Cases cited13 opinions
- United States v. TestanSupreme Court of the United States · 1976
- United States v. SherwoodSupreme Court of the United States · 1941
- Lehman v. NakshianSupreme Court of the United States · 1981
- United States v. DalmSupreme Court of the United States · 1990
- United States Department of Energy v. OhioSupreme Court of the United States · 1992
8 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Kenneth Bernard Rouse v. R.C. Lee, Warden, Central Prison, Raleigh, North CarolinaCourt of Appeals for the Fourth Circuit · 2003
- Kimberly Gaetano v. United StatesCourt of Appeals for the Sixth Circuit · 2021
- Kevin Brott v. United StatesCourt of Appeals for the Sixth Circuit · 2017
- Berman v. United StatesCourt of Appeals for the First Circuit · 2001
- Velez-Diaz v. United StatesCourt of Appeals for the First Circuit · 2007
16 more not listed; retrieve them via the Exa API.