Legal Opinion

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

Decided April 21, 1969No. 17308PublishedCited by 55 opinions

1Opinion of the Court

OPINION OF THE COURT

SEITZ, Circuit Judge.

This is an appeal from an order made pursuant to 26 U.S.C.A. § 7604, enforcing an internal revenue summons issued by Internal Revenue Service Special Agent Edward Ader on August 8, 1967, pursuant to 26 U.S.C.A. § 7602. The summons directed Anthony DeGrosa, as President of DeGrosa Trucking, Inc., to produce certain specified records of DeGrosa Trucking, Inc., whose tax liability was under investigation. Appellant, DeGrosa, appeared before Special Agent Ader with the materials demanded in the summons; however, the appellant refused to surrender the…

2Cases cited10 opinions

  1. Silverthorne Lumber Co. v. United StatesSupreme Court of the United States · 1920
  2. See v. City of SeattleSupreme Court of the United States · 1967
  3. Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946
  4. Mancusi v. DeForteSupreme Court of the United States · 1968
  5. Reisman v. CaplinSupreme Court of the United States · 1964

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

3Cited by55 opinions

  1. Donaldson v. United StatesSupreme Court of the United States · 1971
  2. In Re Grand Jury Proceedings. In Re Jacqueline Schofield, WitnessCourt of Appeals for the Third Circuit · 1973
  3. United States v. RoundtreeCourt of Appeals for the Fifth Circuit · 1969
  4. United States v. Lester Genser and Lawrence FormanCourt of Appeals for the Third Circuit · 1978
  5. United States v. Augustine FerroneCourt of Appeals for the Third Circuit · 1971

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

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