Legal Opinion
D. I. Operating Company v. United States
Court of Appeals for the Ninth Circuit
Decided August 22, 1963No. 17859PublishedCited by 16 opinions
1Opinion of the Court
JERTBERG, Circuit Judge.
Before us is an appeal from an order of the District Court denying the appellant’s motion to quash an Internal Revenue summons, and granting the government’s petition directing compliance therewith.
An Internal Revenue summons directed to Allard Roen, secretary of the D. I. Operating Company, hereinafter referred to as appellant, was served upon Mr. Roen on September 28, 1961. The summons was entitled “In the matter of the tax liability of D. I. Operating Co., Wilbur Clark’s Desert Inn,” and was for the fiscal years ending November 30, 1956, November 30, 1957, November…
2Cases cited12 opinions
- Cobbledick v. United StatesSupreme Court of the United States · 1940
- Alexander v. United StatesSupreme Court of the United States · 1906
- Falsone v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- Ellis v. Interstate Commerce CommissionSupreme Court of the United States · 1915
- Royal G. Bouschor v. United StatesCourt of Appeals for the Eighth Circuit · 1963
7 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Reisman v. CaplinSupreme Court of the United States · 1964
- Premium Service Corporation v. The Sperry & Hutchinson Company, George A. ScottCourt of Appeals for the Ninth Circuit · 1975
- United States of America and Ralph L. Guyette, Special Agent, Internal Revenue Service v. John B. HarringtonCourt of Appeals for the Second Circuit · 1968
- United States v. Church of ScientologyCourt of Appeals for the Ninth Circuit · 1975
- United States v. Church Of Scientology Of CaliforniaCourt of Appeals for the Ninth Circuit · 1975
11 more not listed; retrieve them via the Exa API.