United States Second Circuit

Tax law requirement under 26 USC 60501 requiring that reports of cash payments in excess of $10,000 be made to the IRS, applies to transactions that occur exclusively within American Indian reservations.

Appellate Information

• Decided 01/10/2001
• Published 01/10/2001

Judges

• SOTOMAYOR, Circuit Judge:, Before KEARSE, LEVAL, and SOTOMAYOR, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellees:
  
• Barbara D. Cottrell, Assistant United States Attorney, Albany, New York (Daniel J. French, United States Attorney for the Northern District of New York, Gregory A. West, Assistant United States Attorney, Syracuse, NY, on the brief), for Appellee., Stanley L. Cohen, New York, NY, for Defendants-Appellants.