Legal Opinion
United States v. Payne
Court of Appeals for the Fifth Circuit
Decided June 18, 1981No. 80-1800PublishedCited by 14 opinions
1Opinion of the Court
JOHN R. BROWN, Circuit Judge:
An Appearance Is Made
' The material facts are easily summarized in this appeal from the enforcement of two Internal Revenue Service (IRS) summons. On April 5,1978, William E. Lucas, a special agent of the IRS, personally served two summons on attorney Robert L. Trimble which were addressed to Trimble’s client Robert Benson Payne as the President of Tower Land and Investment Company and Robert Benson Payne as the President of Taurus Corporation. The summons directed Payne to appear before Lucas and pro1 duce certain records of the two corporations in connection…
2Cases cited3 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. Bank of MoultonCourt of Appeals for the Fifth Circuit · 1980
- United States v. PayneDistrict Court, N.D. Texas · 1980
3Cited by14 opinions
- United States v. Texas Heart InstituteCourt of Appeals for the Fifth Circuit · 1985
- MARY A. ROBERT, — SIEGEL-ROBERT, INTERVENOR v. UNITED STATES OF AMERICA, —Court of Appeals for the Eighth Circuit · 2004
- Mimick v. United StatesCourt of Appeals for the Eighth Circuit · 1991
- United States v. Texas Heart InstituteCourt of Appeals for the Fifth Circuit · 1985
- United States v. Hamilton Federal Savings & Loan Ass'nDistrict Court, E.D. New York · 1983
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