Legal Opinion
Cameron O'connor, Alias v. John A. O'connell, District Director of Providence District, Internal Revenue Service
Court of Appeals for the First Circuit
Decided March 20, 1958No. 5267_1PublishedCited by 36 opinions
1Opinion of the Court
WOODBURY, Circuit Judge.
This is an appeal from a district court order directing compliance with a summons issued by a Special Agent of the Internal Revenue Service directing the appellant to appear at a specified time and place to testify as to his and his wife’s tax liabilities for the calendar years 1943 to 1947, inclusive. A motion by the appellee to dismiss the appeal for lack of jurisdiction lays first claim upon our attention.
The assertion is that the order of the District Court is not appealable for the reason that it is neither a “final decision” within the meaning of § 1291 of Title…
2Cases cited17 opinions
- Cobbledick v. United StatesSupreme Court of the United States · 1940
- Alexander v. United StatesSupreme Court of the United States · 1906
- Interstate Commerce Commission v. BairdSupreme Court of the United States · 1904
- Falsone v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- Ellis v. Interstate Commerce CommissionSupreme Court of the United States · 1915
12 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Reisman v. CaplinSupreme Court of the United States · 1964
- Grant Foster and Foster Construction C.A., Intervenors-Appellants v. United StatesCourt of Appeals for the Second Circuit · 1959
- Royal G. Bouschor v. United StatesCourt of Appeals for the Eighth Circuit · 1963
- United States of America and Ralph L. Guyette, Special Agent, Internal Revenue Service v. John B. HarringtonCourt of Appeals for the Second Circuit · 1968
31 more not listed; retrieve them via the Exa API.