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IN RE TAX REFUND LITIGATION

No. MDL 731.

698 F.Supp. 439 (1988)

In re TAX REFUND LITIGATION.

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

November 2, 1988.

Attorney(s) appearing for the Case

Kostelanetz Ritholz Tigue & Fink, New York City by Jules Ritholz, Edward Kesselman, David J. Cohen, for plaintiff Irving Cohen.

Caplin & Drysdale, Chartered, Washington, D.C. by Scott D. Michel, for plaintiffs Barrister Associates, Parliament Securities Corporation, Paul F. Belloff and Robert Gold.

U.S. Dept. of Justice, Office of Special Litigation, Washington, D.C. by John B. Consevage, Trial Atty., Tax Div., and Andrew J. Maloney, U.S. Atty., E.D.N.Y., Brooklyn, N.Y. by Pamela R. Perron, Asst. U.S. Atty., for I.R.S.

MEMORANDUM AND ORDER

PLATT, Chief Judge.

This is an action for a refund of money paid to the Internal Revenue Service (the "Service") as a civil penalty pursuant to 26 U.S.C. § 6700 (1982) ("section 6700") which provides for the imposition of a penalty on those who promote "abusive tax shelters." The plaintiff, Irving Cohen, is an officer of several corporations that allegedly engaged in activities violative...

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