Legal Opinion
United States of America and Hubert J. Goodrich, Special Agent Internal Revenue Service v. Thomas F. Zack, as President
Court of Appeals for the Ninth Circuit
Decided July 16, 1975No. 74-2467PublishedCited by 24 opinions
1Opinion of the Court
OPINION
WALLACE, Circuit Judge:
The government appeals from the district court’s refusal to enforce an Internal Revenue Service (IRS) administrative summons requiring production of books, records and documents pursuant to 26 U.S.C. § 7604. Acting on information secured from an informant, IRS Special Agent Goodrich verified that Dr. Zack kept two sets of books: one for cash payments from patients and one for payments made by check. Armed with this intelligence, Goodrich, after procuring a search warrant, seized various books and records from Zack’s office. Subsequently, Goodrich issued an…
2Cases cited13 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Reisman v. CaplinSupreme Court of the United States · 1964
- Clifford O. Boren, Delta M. Boren and Clifford O. Boren Contracting Co., Inc. v. Lloyd M. Tucker, Special Agent, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1957
8 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. Lester Genser and Lawrence FormanCourt of Appeals for the Third Circuit · 1978
- United States v. Hodge And ZweigCourt of Appeals for the Ninth Circuit · 1977
- United States v. Morgan Guaranty Trust Company, and Roger L. Keech and Sandra J. Keech, Intervenors-AppellantsCourt of Appeals for the Second Circuit · 1978
- United States v. Hodge & ZweigCourt of Appeals for the Ninth Circuit · 1977
19 more not listed; retrieve them via the Exa API.