Legal Opinion
United States v. Aquinas College Credit Union
Court of Appeals for the Sixth Circuit
Decided December 1, 1980No. 80-1288PublishedCited by 15 opinions
1Opinion of the Court
ORDER
Upon consideration of petitioners-appel-lees’ motion to dismiss and the response submitted in relation thereto,
It is determined that this Court lacks jurisdiction to entertain this appeal because the party against whom the summons was issued under 26 U.S.C. § 7602 has fully complied with the summons which thus deprives this Court of jurisdiction as there is no case or controversy to address in this appeal. DeFunis v. Odegaard, 416 U.S. 312, 316, 94 S.Ct. 1704, 1705, 40 L.Ed.2d 164 (1975). Appellant’s attempt to establish a case or controversy by attacking the constitutionality of the…
2Cases cited9 opinions
- DeFunis v. OdegaardSupreme Court of the United States · 1974
- United States v. MillerSupreme Court of the United States · 1976
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Couch v. United StatesSupreme Court of the United States · 1973
- Great Western Sugar Co. v. NelsonSupreme Court of the United States · 1979
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Beatrice Milton v. Raymond Donovan, Secretary of Labor, S. Martin Taylor, Director, Michigan Employment Security CommissionCourt of Appeals for the Sixth Circuit · 1985
- Richard D. Reed v. United StatesCourt of Appeals for the Sixth Circuit · 1985
- United States v. Aquinas College Credit UnionCourt of Appeals for the Sixth Circuit · 1980
- Aubrey R. Hess, Jr. v. St. Joseph Parish Federal Credit Union, Internal Revenue Service, Real Party at Interest-AppelleeCourt of Appeals for the Sixth Circuit · 1985
- Craig Harmon v. United States of America, Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1987
10 more not listed; retrieve them via the Exa API.