Legal Opinion
In re Wood
District Court, W.D. Kentucky
Decided March 22, 1955No. Civ. A. No. 2710PublishedCited by 5 opinions
1Opinion of the Court
SHELBOURNE, Chief Judge.
By this proceeding jurisdiction of the Court is invoked, 26 U.S.C. § 3633, to enforce obedience to a summons issued under the authority conferred by Section 3614 of the Internal Revenue Code, 26 U.S.C. § 3614, requiring the defendants to appear before an agent of the Bureau of Internal Revenue and there to produce for his examination and inspection certain specified books, records, papers and memoranda evidencing their income and “net worth” for the years 1938 to 1951, and bearing upon their tax liability.
Upon the filing of the complaint, a rule to show cause was…
2Cases cited6 opinions
- Martin v. Chandis Securities Co.Court of Appeals for the Ninth Circuit · 1942
- Peoples Deposit Bank & Trust Co., Paris, Ky. v. United StatesCourt of Appeals for the Sixth Circuit · 1954
- Pacific Mills v. KenefickCourt of Appeals for the First Circuit · 1938
- United States v. Peoples Deposit Bank & Trust Co.District Court, E.D. Kentucky · 1953
- Atlantic Coast Line R. v. Pennsylvania R.District Court, E.D. Pennsylvania · 1935
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Application of the United States, for an Order Compelling Earl J. Carroll, to Comply With an Internal Revenue SummonsCourt of Appeals for the Second Circuit · 1957
- Davis v. CommissionerUnited States Tax Court · 1964
- Application of CarrollDistrict Court, S.D. New York · 1957
- In re an Order Compelling CarrollDistrict Court, S.D. New York · 1957
- Davis v. CommissionerUnited States Tax Court · 1964