Legal Opinion

Abel Investment Co. v. United States

District Court, D. Nebraska

Decided October 26, 1971No. CV 71-L-171PublishedCited by 29 opinions

1Opinion of the Court

MEMORANDUM

URBOM, District Judge.

This matter is before the court on the plaintiff’s motion to compel production of documents, filing No. 10.

The plaintiff is suing the United States for recovery of allegedly erroneously assessed deficiencies in the plaintiff’s tax returns for the calendar years 1958 and 1959. The plaintiff taxpayer has requested production of certain Internal Revenue Service documents, consisting of:

“ * * * a copy of the revenue agent’s report prepared by examining officer Harry E. Volpe and dated October 26, 1964, together with all schedules and exhibits attached thereto, all…

2Cases cited5 opinions

  1. Timken Roller Bearing Co. v. United StatesDistrict Court, N.D. Ohio · 1964
  2. Peterson v. United StatesDistrict Court, S.D. Illinois · 1971
  3. United States v. San Antonio Portland Cement Co.District Court, W.D. Texas · 1963
  4. G. & P. Amusement Co. v. Regent Theater Co.District Court, N.D. Ohio · 1949
  5. United States v. CoteDistrict Court, D. Minnesota · 1971

3Cited by29 opinions

  1. United States of America and Revenue Agents Clarence H. Isabel and John S. Reid of the Internal Revenue Service v. The El Paso CompanyCourt of Appeals for the Fifth Circuit · 1982
  2. In Re Grand Jury Investigation. Appeal of United States of AmericaCourt of Appeals for the Third Circuit · 1979
  3. SCM Corp. v. Xerox Corp.District Court, D. Connecticut · 1976
  4. United States v. American Telephone & Telegraph Co.District Court, District of Columbia · 1979
  5. United States v. Textron Inc. & SubsidiariesCourt of Appeals for the First Circuit · 2009

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