1. Home
  2. Browse Decisions
  3. F.3d
  4. 479 F.3d
  5. 479 F.3d 1160 (2007)
 

REISERER v. U.S.

No. 05-35615.

479 F.3d 1160 (2007)

Kenneth H. REISERER; Reiserer & Agee LLP, by Kenneth H. Reiserer, its successor in interest, Petitioners-Appellants, v. UNITED STATES of America, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed March 20, 2007.

Attorney(s) appearing for the Case

John M. Colvin, Chicoine & Hallett, P.S., Seattle, WA, for the appellants.

Gretchen M. Wolfinger, Tax Division, U.S. Department of Justice, Washington, D.C., for the appellee.

Before B. FLETCHER and McKEOWN, Circuit Judges, and WILLIAM W. SCHWARZER, District Judge.

SCHWARZER, District Judge.

The Estate of Kenneth Reiserer and the law firm Reiserer & Agee LLP (collectively, Reiserer) appeal the denial of their motion to quash an Internal Revenue Service (IRS) summons issued to the Bank of America. The IRS issued the summons in connection with its investigation to determine whether penalties should be imposed on Reiserer pursuant to 26 U.S.C. §§ 6700 and 6701 for promoting an abusive tax shelter. The district court...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases