Legal Opinion
United States of America and Albert J. Valentas, Internal Revenue Agent v. Humble Oil & Refining Company
Court of Appeals for the Fifth Circuit
Decided March 7, 1974No. 72-3029PublishedCited by 36 opinions
1Opinion of the Court
GEWIN, Circuit Judge:
This appeal emanates from an order denying enforcement of an Internal Revenue Service (IRS) summons issued to Humble Oil Company seeking information concerning oil leases it had executed with certain unidentified lessors. Unlike the great majority of cases in which the propriety of enforcing a summons is questioned, the IRS here attempted to employ a summons to obtain information merely as part of its research concerning noncompliance with certain provisions of the Internal Revenue Code. Neither Humble nor those about whom information was sought were the object of any…
2Cases cited50 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. Morton Salt Co.Supreme Court of the United States · 1950
- Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Couch v. United StatesSupreme Court of the United States · 1973
45 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Robert Hawthorne, Inc. v. Director of Internal RevenueDistrict Court, E.D. Pennsylvania · 1976
- United States v. Oscar S. Wyatt, Jr., Coastal States Gas Corp., Intervenor-AppelleeCourt of Appeals for the Fifth Circuit · 1981
- United States v. AbrahamsCourt of Appeals for the Ninth Circuit · 1990
- United States v. Continental Bank & Trust Co.Court of Appeals for the Tenth Circuit · 1974
- United States of America and Albert J. Valentas, Internal Revenue Agent v. Humble Oil & Refining CompanyCourt of Appeals for the Fifth Circuit · 1975
31 more not listed; retrieve them via the Exa API.