Legal Opinion
United States v. Artman
Court of Appeals for the Sixth Circuit
Decided December 17, 1970No. Nos. 20357, 20358PublishedCited by 5 opinions
1Opinion of the Court
PHILLIPS, Chief Judge.
This is an appeal from an order of the District Court enforcing two summonses issued pursuant to § 7602 of the Internal Revenue Code of 1954, 26 U.S.C. § 7602.
The summonses were issued by Joe M. Wilson, a special agent of the Internal Revenue Service, to James E. Artman, a certified public accountant. They directed Artman to produce all workpapers and other financial records of two of his corporate clients. The summonses also informed Artman he would be expected to give testimony.
The present case represents one prong of the Internal Revenue Service investigation more…
2Cases cited13 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States of America and Edward Ader, Special Agent, Internal Revenue Service v. Anthony Degrosa, as President of Degrosa Trucking, Inc.Court of Appeals for the Third Circuit · 1969
- Ryan v. United StatesSupreme Court of the United States · 1964
- Sam (Salvatore) Dipiazza v. United States, William Clyde Deming v. United StatesCourt of Appeals for the Sixth Circuit · 1969
- O'Connell v. ManningSupreme Court of the United States · 1964
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3Cited by5 opinions
- United States of America and Bruce B. MacK Revenue Agent, Internal Revenue Service v. Stanley M. WeingardenCourt of Appeals for the Sixth Circuit · 1973
- United States v. George Y. StriblingCourt of Appeals for the Sixth Circuit · 1971
- United States of America and Eldon E. Rolf, Special Agent, Internal Revenue Service v. Milton R. HenryCourt of Appeals for the Sixth Circuit · 1974
- United States of America and Joe M. Wilson, Special Agent, Internal Revenue Service v. James E. Artman, Certified Public Accountant, Decherd Factory to You Store, Inc., United States of America and Joe M. Wilson, Special Agent, Internal Revenue Service v. Decherd Factory to You Store, Inc.Court of Appeals for the Sixth Circuit · 1970
- United States v. George Y. StriblingCourt of Appeals for the Sixth Circuit · 1971