NERO TRADING, LLC v. U.S. DEPT. OF TREASURY

Nos. 08-12053, 08-12879.

570 F.3d 1244 (2009)

NERO TRADING, LLC, Saddlebrook Trading, LLC, Severus Fund, LLC, Butler Fund, LLC, Plaintiffs-Appellants, v. UNITED STATES of America, DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE, Defendant-Appellee. Ironwood Trading, LLC, Lonsway Trading, LLC, Barton 2005 Trust, Lancer A. Barton, Plaintiffs-Appellants, v. Internal Revenue Service, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

June 10, 2009.


Attorney(s) appearing for the Case

Jerome R. Weitzel, Paul J. Kozacky, Kozacky & Weitzel, P.C., Chicago, IL, Carol A. Gart, John R. Hargrove, Sedgewick Detert Moran & Arnold, Fort Lauderdale, FL, for Plaintiffs-Appellants.

Karen G. Gregory, USDOJ, Tax Div. Appt. Section, Kathleen Lyon, Robert W. Metzler, USDOJ, Tax Div., Washington, DC, for Defendant-Appellee.

Before BIRCH and BARKETT, Circuit Judges, and KORMAN, District Judge.


PER CURIAM:

This consolidated appeal centers on the Internal Revenue Service ("the Service") and the appropriate limits of its summons power. Nero Trading, LLC, et al., ("Nero Trading") and Ironwood Trading, LLC, et al., ("Ironwood Trading") (collectively, "Appellants") appeal the orders of the United States District Court for the Northern District of Georgia (re Nero Trading) and the United States District Court for the Middle District of Florida...

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