Irwin Schiff v. Simon & Schuster, Incorporated

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that the defendants were discharged from liability as a result of prior version of section 6332(e)
• affirming dismissal of tax protester’s claim that by honoring the IRS’s notices of levy, defendant committed fraud, breached a contract, and conspired to violate constitutional rights
• rejecting the argument that the IRS’s use of a notice of levy form was improper
• “The fact that appellant disputes the validity of the underlying tax assessment does not alter [appellee’s] obligation to honor the levy.”
• “The fact that appellant disputes the validity of the underlying tax assessment does not alter [appellee’s] obligation to honor the levy.”
• “The fact that appellant disputes the validity of the underlying tax assessment does not alter Simon & Schuster’s obligation to honor the levy.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

16 cases in this archive cite this case.

• Irwin A. Schiff v. United States
  Second Circuit· 1990-11-21· cited 88×
• Michael Duane, Smith v. Millie R. Kitchen, Randy Komisarek, and Keith Woods
  Tenth Circuit· 1998-09-15· cited 56×
• Donald E. Moore v. General Motors Pension Plans, General Motors Corporation, National Bank of Detroit, (n.b.d. Bank Na)
  Seventh Circuit· 1996-07-29· cited 46×
• Allstate Financial Corp. v. United States
  D. Minnesota· 1994-08-17· cited 12×
• Clavizzao v. United States
  S.D. New York· 2009-09-30· cited 8×
• Celauro v. United States, Internal Revenue Service
  E.D. New York· 2006-01-28· cited 5×
• United States v. Cohn
  D. Connecticut· 1994-04-29· cited 4×
• Michael Duane, Smith v. Millie R. Kitchen, Randy Komisarek, and Keith Woods
  Tenth Circuit· 1997-12-12· cited 2×
• Bean v. General Electric Co.
  D. Massachusetts· 2009-01-06· cited 2×
• Quillen v. United States
  W.D. Virginia· 1993-08-06· cited 1×
• United States v. Williams
  S.D. New York· 1997-04-09· cited 1×
• Smith v. Kitchen
  Tenth Circuit· 1997-12-12
• Haggert v. Hamlin
  First Circuit· 1994-06-10
• Ryan Surber v. Robin Marshall, Robin Marshall, Counterclaimant v. Ryan Surber, Counterclaim-Defendant.
  Court of Appeals of Iowa· 2016-08-31
• Feagle v. Feagle
  District Court of Appeal of Florida· 1988-08-30
• Hughes v. Chevron Phillips Chemical Co.
  N.D. Texas· 2011-07-12

Cites

9 cases in this archive are cited by this case.

• Commissioner v. South Texas Lumber Co.
  Supreme Court· 1948-03-29· cited 956×
• United States v. National Bank of Commerce
  Supreme Court· 1985-06-26· cited 792×
• Helvering v. Winmill
  Supreme Court· 1938-11-07· cited 384×
• Phelps v. United States
  Supreme Court· 1975-05-19· cited 167×
• United States v. Sterling National Bank & Trust Company of New York, and Third-Party v. Charles S. Smith, Third-Party
  Second Circuit· 1974-03-27· cited 66×
• St. Louis Union Trust Co. v. United States
  Eighth Circuit· 1980-03-11· cited 38×
• United States v. Irwin A. Schiff
  Second Circuit· 1979-12-12· cited 28×
• Irwin Schiff v. Simon & Schuster, Incorporated
  Second Circuit· 1985-06-24· cited 25×
• United States v. Augspurger
  W.D. New York· 1981-02-25· cited 7×