Legal Opinion
United States v. Schwartz
Court of Appeals for the Fifth Circuit
Decided November 13, 1972No. 72-1222PublishedCited by 34 opinions
1Opinion of the Court
TUTTLE, Circuit Judge:
The United States and Hillary E. Goode, Special Agent, Internal Revenue Service, appealed from the order of the trial court dismissing their petition to enforce an Internal Revenue summons against Patricia Long, bookkeeper, and Seymour Schwartz, president, for the production of certain described books and records of Carson’s of Atlanta, Inc. and Carson’s of Fort Lauderdale, Inc. The trial court dismissed the petition on the ground that “the Government seeks a second inspection of the documents listed in its summons but declines to comply with Sections 7605(b) of the…
2Cases cited9 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Falsone v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- McMann v. Securities and Exchange CommissionCourt of Appeals for the Second Circuit · 1937
- United States of America and James E. Vest, Special Agent, Internal Revenue Service v. William S. Pritchard, Jr.Court of Appeals for the Fifth Circuit · 1971
4 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- United States v. DavisCourt of Appeals for the Fifth Circuit · 1981
- United States v. GarrettCourt of Appeals for the Fifth Circuit · 1978
- Benjamin v. CommissionerUnited States Tax Court · 1976
- Wayne R. La Mura v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
- United States v. GarrettCourt of Appeals for the Fifth Circuit · 1978
29 more not listed; retrieve them via the Exa API.