Legal Opinion
Martin G. Groder v. United States
Court of Appeals for the Fourth Circuit
Decided April 9, 1987No. 86-2054PublishedCited by 41 opinions
1Opinion of the Court
WILKINSON, Circuit Judge:
Martin Groder appeals the district court’s denial of his motion to quash certain Internal Revenue Service (IRS) summonses requiring the production of records held by several savings institutions. He asserts that the district court erred in not holding that the IRS violated appellant’s due process rights by failing to follow its own administrative procedures governing referral of a taxpayer’s case for fraud investigation. Appellant further contends the summonses were issued in bad faith and therefore constitute an abuse of judicial process.
We affirm.
I
In June of 1984,…
2Cases cited14 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- United States v. CaceresSupreme Court of the United States · 1979
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. Arthur Young & Co.Supreme Court of the United States · 1984
9 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- United States v. Darrell Chip Wadena, United States of America v. Jerry Joseph Rawley, Jr., United States of America v. Rick ClarkCourt of Appeals for the Eighth Circuit · 1998
- United States v. Kenneth P. Kontny and Joann L. KontnyCourt of Appeals for the Seventh Circuit · 2001
- United States v. Florence L. PetersCourt of Appeals for the Seventh Circuit · 1998
- John Crystal Victoria Crystal John Crystal Pools, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1999
- In Re: Roger Pransky, Debtor Internal Revenue Service v. Roger PranskyCourt of Appeals for the Third Circuit · 2003
36 more not listed; retrieve them via the Exa API.