Legal Opinion
United States v. Fisher
Court of Appeals for the Third Circuit
Decided June 7, 1974No. 72-2001PublishedCited by 33 opinions
1Opinion of the Court
*685OPINION OF THE COURT
ALDISERT, Circuit Judge.
Couch v. United States, 409 U.S. 322, 93 S.Ct. 611, 34 L.Ed.2d 548 (1973), held that where a taxpayer had effectively surrendered possession of her business records to her accountant and the accountant was served with an Internal Revenue Service summons, the taxpayer could[ not successfully assert the Fifth Amendment privilege against compelled incrimination. The question presented by this taxpayers’ appeal from a district court order enforcing a summons issued pursuant to 26 U.S.C. § 7602 is a spin off of the Couch issue: where work papers owned by…
2Cases cited24 opinions
- Jones v. United StatesSupreme Court of the United States · 1960
- Griswold v. ConnecticutSupreme Court of the United States · 1965
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Boyd v. United StatesSupreme Court of the United States · 1886
- Warden, Maryland Penitentiary v. HaydenSupreme Court of the United States · 1967
19 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- United States v. McCarthyCourt of Appeals for the Third Circuit · 1975
- United States v. Lester Genser and Lawrence FormanCourt of Appeals for the Third Circuit · 1978
- In the Matter of Grand Jury Empanelled February 14, 1978. Appeal of United States of AmericaCourt of Appeals for the Third Circuit · 1979
- Robert Hawthorne, Inc. v. Director of Internal RevenueDistrict Court, E.D. Pennsylvania · 1976
- United States v. OsbornCourt of Appeals for the Ninth Circuit · 1977
28 more not listed; retrieve them via the Exa API.