Legal Opinion
United States of America, and Robert Beisner, Revenue Agent of the Internal Revenue Service v. George E. Flagg
Court of Appeals for the Eighth Circuit
Decided November 13, 1980No. 80-1018PublishedCited by 13 opinions
1Opinion of the Court
FLOYD R. GIBSON, Senior Circuit Judge.
The United States appeals the decision of the District Court denying enforcement of an Internal Revenue Service (IRS) summons issued to George Flagg. This case involves the question of whether the IRS has statutory power under 26 U.S.C. § 7602 (1976) to issue a summons to an identified taxpayer to determine the correctness of his return, in order that the data developed from the audit may be used for research purposes in the IRS’s Taxpayer Compliance Measurement Program (TCMP). We hold that the IRS does have statutory authority to issue the summons. We…
2Cases cited10 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. BiscegliaSupreme Court of the United States · 1975
- United States v. EugeSupreme Court of the United States · 1980
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Susan B. Long and Philip H. Long v. Bureau of Economic Analysis, United States Department of CommerceCourt of Appeals for the Ninth Circuit · 1981
- United States v. Tiffany Fine Arts, Inc.Court of Appeals for the Second Circuit · 1983
- In The Matter Of The Tax Liabilities Of: John Does, All Unknown Employees Of Boundary Waters RestaurantCourt of Appeals for the Eighth Circuit · 1989
- United States of America and Edward H. Jackson, Revenue Agent, Internal Revenue Service v. Herbert Gottlieb and the Florida Trade Exchange, Inc.Court of Appeals for the Eleventh Circuit · 1983
- United States v. Barter Systems, Inc.Court of Appeals for the Eighth Circuit · 1982
8 more not listed; retrieve them via the Exa API.