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UNITED STATES v. PHILATELIC LEASING, LTD.

No. 83 Civ. 4432 (WK).

601 F.Supp. 1554 (1985)

UNITED STATES of America, Plaintiff, v. PHILATELIC LEASING, LTD., Melvin Hersch, Hambrose Stamps, Ltd. and Global International, Ltd., Defendants.

United States District Court, S.D. New York.

February 13, 1985.

Attorney(s) appearing for the Case

William J. Brennan, Asst. U.S. Atty., New York City (Rudolph Giuliani, U.S. Atty., S.D.N.Y. and Gerald Ford, Asst. U.S. Atty., New York City, of counsel), for plaintiff.

Jules Ritholz, New York City (Kostelanetz & Ritholz and Elliot Silverman, New York City; Doros & Blessey, P.C. and Robert L. Blessey, New York City, of counsel), for defendants Philatelic Leasing, Ltd. and Melvin Hersch.

Alan Levine, New York City (Kronish, Lieb, Shainswit, Weiner & Hellman and Joann B. Blasberg, New York City, of counsel), for defendant Hambrose Stamps Ltd.

Saltzman, Garbis & Schwait, New York City, for Global International, Ltd., amicus curiae.

MEMORANDUM & ORDER

WHITMAN KNAPP, District Judge.

INTRODUCTION

We are advised that this case represents the Government's first attempt — at least in this District — to use Sections 6700 and 7408 of the Internal Revenue Code to stamp out a peculiar type of tax fraud. Section 6700 defines an offense — entitled "Promoting Abusive Tax Shelters" — which may be enjoined pursuant to Section 7408. In this law suit we are...

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