Legal Opinion
United States v. Particle Data, Inc.
District Court, N.D. Illinois
Decided May 2, 1986No. 85 C 10428PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
SHADUR, District Judge.
On December 17, 1985 the United States and Internal Revenue Service (“IRS”) Special Agent Gordon Meyer (“Meyer”) 1 filed a petition for enforcement of two June 27, 1984 IRS summonses (the “Summonses”). Both Summonses seek information from Particle Data, Inc. and Particle Data Laboratories, Ltd. (collectively “Particle Data,” treated as a singular noun) concerning the potential tax liability of Robert Berg (“Berg”), president of both Particle Data companies. On December 27 this Court ordered Particle Data to show cause why it should not be…
2Cases cited12 opinions
- Haines v. KernerSupreme Court of the United States · 1972
- Fisher v. United StatesSupreme Court of the United States · 1976
- United States v. PowellSupreme Court of the United States · 1964
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. KisCourt of Appeals for the Seventh Circuit · 1981
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Lonsdale v. United StatesCourt of Appeals for the Tenth Circuit · 1990
- United States v. Bruce Smith, United States of America v. Roberta BlairCourt of Appeals for the Ninth Circuit · 1989
- United States of America Charles L. Gresham, Revenue Officer of the Internal Revenue Service v. David O. Saunders and Sharon SaundersCourt of Appeals for the Ninth Circuit · 1991
- United States of America and James A. Hill, Special Agent, Internal Revenue Service v. James E. Michaud and Mary L. MichaudCourt of Appeals for the Seventh Circuit · 1990
- Dennis v. United StatesDistrict Court, C.D. Illinois · 1987
4 more not listed; retrieve them via the Exa API.