1. Home
  2. Browse Decisions
  3. F.3d
  4. 603 F.3d
  5. 603 F.3d 162 (2010)
 

U.S. v. MOSKOWITZ, PASSMAN & EDELMAN

Docket No. 08-3017-cv.

603 F.3d 162 (2010)

UNITED STATES of America, Plaintiff-Appellee, v. MOSKOWITZ, PASSMAN & EDELMAN, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided: April 29, 2010.

Attorney(s) appearing for the Case

Matthew L. Schwartz, Assistant United States Attorney (David S. Jones, Assistant United States Attorney, on the brief), for Preet Bharara, United States Attorney for the Southern District of New York, New York, NY, for Appellee.

James J. Mahon, Lally Mahon & Rooney, LLP, New York, NY, for Appellant.

Before LEVAL, SACK, and WESLEY, Circuit Judges.

WESLEY, Circuit Judge:

In this appeal, the appellant law firm, Moskowitz, Passman & Edelman ("MPE" or the "firm"), argues that its managing partner's "draws"—that is, advances on profit distributions to which he was entitled pursuant to the firm's partnership agreement—were not "salary or wages" under § 6331(e) of the Internal Revenue Code. MPE proffers this contention in defense of its failure to comply with two administrative levies served...

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