Legal Opinion
United States v. Dynavac, Inc.
Court of Appeals for the Ninth Circuit
Decided October 8, 1993No. Nos. 91-56376, 91-56539PublishedCited by 66 opinions
1Opinion of the Court
SUHRHEINRICH, Circuit Judge:
In this consolidated appeal, Dynavac, Inc., Donald J. Helmer, and Morgan T. Wright (91-56376) and Curtis J. Corn (91-56539) (collectively “respondents”) appeal the district court’s orders enforcing summonses of the Internal Revenue Service (“IRS” or “government”), pursuant to 26 U.S.C. §§ 7601 and 7602, to examine their business records which are being held by the United States Attorney. The principal issue we consider is whether these business records, previously submitted to the grand jury as part of a criminal investigation, are “matters occurring before the…
2Cases cited29 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. Procter & Gamble Co.Supreme Court of the United States · 1958
- Douglas Oil Co. of Cal. v. Petrol Stops NorthwestSupreme Court of the United States · 1979
- Bank of Nova Scotia v. United StatesSupreme Court of the United States · 1988
- Senate of the Commonwealth of Puerto Rico on Behalf of Judiciary Committee v. United States Department of JusticeCourt of Appeals for the D.C. Circuit · 1987
24 more not listed; retrieve them via the Exa API.
3Cited by66 opinions
- United States v. RicheyCourt of Appeals for the Ninth Circuit · 2011
- Church of Scientology International v. United States Department of JusticeCourt of Appeals for the First Circuit · 1994
- Patrick Rugiero v. United States Department of Justice Department of TreasuryCourt of Appeals for the Sixth Circuit · 2001
- Pacific Pictures Corp. v. United States District CourtCourt of Appeals for the Ninth Circuit · 2012
- John H. Fortney v. United StatesCourt of Appeals for the Ninth Circuit · 1995
61 more not listed; retrieve them via the Exa API.