Legal Opinion
United States v. Claes
Court of Appeals for the Eighth Circuit
Decided November 6, 1984No. 83-2250PublishedCited by 19 opinions
1Opinion of the Court
MeMILLIAN, Circuit Judge.
Edward E. Dinnius (taxpayer) appeals from a final order entered in the District Court1 for the Eastern District of Missouri directing enforcement of five Internal Revenue Service (IRS) summonses issued to third party recordkeepers2 and to taxpayer as President of Commercial Transmission, Inc. For reversal taxpayer argues that the district court erred in (1) ordering enforcement of the summonses because the evidence presented by taxpayer overcame the government’s prima facie case of good faith and (2) denying taxpayer’s motion for discovery because taxpayer made a…
2Cases cited9 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Couch v. United StatesSupreme Court of the United States · 1973
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. DavisCourt of Appeals for the Fifth Circuit · 1981
4 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Hudson Valley Black Press v. Internal Revenue ServiceCourt of Appeals for the Second Circuit · 2005
- MARY A. ROBERT, — SIEGEL-ROBERT, INTERVENOR v. UNITED STATES OF AMERICA, —Court of Appeals for the Eighth Circuit · 2004
- United States v. Danny W. KrauthCourt of Appeals for the Eighth Circuit · 1985
- 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 v. Danny L. NorwoodCourt of Appeals for the Eighth Circuit · 2005
14 more not listed; retrieve them via the Exa API.