Legal Opinion

De Masters v. Arend

Court of Appeals for the Ninth Circuit

Decided January 24, 1963No. 17796PublishedCited by 48 opinions

1Opinion of the Court

BROWNING, Circuit Judge.

The District Court permanently enjoined appellants (employees of the Internal Revenue Service) from investigating possible income tax liability of appellee taxpayers for years as to which recovery would be barred by the statute of limitations in the absence of fraud. The Court also permanently enjoined the United States National Bank of Portland from disclosing to appellants any information regarding transactions by or with the taxpayers during such years. We reject appellants’ contention that a District Court has no power to issue such a restraining order in any…

2Cases cited46 opinions

  1. Jones v. United StatesSupreme Court of the United States · 1960
  2. Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
  3. Silverman v. United StatesSupreme Court of the United States · 1961
  4. United States v. Morton Salt Co.Supreme Court of the United States · 1950
  5. Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946

41 more not listed; retrieve them via the Exa API.

3Cited by48 opinions

  1. United States v. PowellSupreme Court of the United States · 1964
  2. United States v. Travis Leon Wilson, Orrin Shaid, Jr., Louis Levin, Jerald Aaron White, Jasonn. Winthrop and David Levi WhiteCourt of Appeals for the Fifth Circuit · 1974
  3. United States v. Everett W. Gross and L. Mary GrossCourt of Appeals for the Eighth Circuit · 1969
  4. United States v. GiordanoCourt of Appeals for the Eighth Circuit · 1969
  5. United States v. ZolinCourt of Appeals for the Ninth Circuit · 1987

43 more not listed; retrieve them via the Exa API.

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