Legal Opinion
Wayne R. La Mura v. United States
Court of Appeals for the Eleventh Circuit
Decided June 25, 1985No. 83-5678, 83-5722PublishedCited by 59 opinions
1Opinion of the Court
TJOFLAT, Circuit Judge:
The United States appeals two district court orders granting a taxpayer’s petitions to quash Internal Revenue Service (IRS) summonses. The district court gave the taxpayer such relief because it concluded that the summonses were issued for an improper purpose and were overbroad. We reverse.
I
In the spring of 1983, Special Agent Bradford C. Vale of the Criminal Investigation Division of the Internal Revenue Service was assigned to investigate the income tax returns of Wayne R. La Mura for the years 1980 and 1981, as part of an investigation focused on uncovering bogus…
2Cases cited23 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. Arthur Young & Co.Supreme Court of the United States · 1984
18 more not listed; retrieve them via the Exa API.
3Cited by59 opinions
- United States v. Robert W. Ritchie, Personally and in His Capacity as a Partner/officer of Ritchie, Fels & Dillard, P.C.Court of Appeals for the Sixth Circuit · 1994
- United States of America, Plaintiff-Appellant-Cross-Appellee v. Author Services, Inc., Defendant-Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1987
- United States v. Robert A. Leventhal, Personally and in His Representative Capacity as Partner/officer of Leventhal & Slaughter, P.A.Court of Appeals for the Eleventh Circuit · 1992
- Ponsford v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- United States v. AbrahamsCourt of Appeals for the Ninth Circuit · 1990
54 more not listed; retrieve them via the Exa API.