Legal Opinion
United States v. Battle
Court of Appeals for the Fifth Circuit
Decided January 10, 2007No. 06-20466UnpublishedCited by 1 opinion
1Opinion of the Court
PER CURIAM: *
For this pro se appeal from the district court’s enforcement of two Internal Revenue Service summonses, Dr. Robert M. Battle asserts they were invalid and unenforceable. He also contends the district court exceeded its authority by holding him in civil contempt for not complying with the enforcement order.
Dr. Battle, a licensed physician, practices in Houston, Texas. In July 2005, the IRS served him summonses alleging: (1) for the taxable years 1994 through 1998, Dr. Battle filed invalid returns, as a result of which the IRS determined and assessed liabilities exceeding $600,000;…
2Cases cited8 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Leslie Wayne Yohey v. James A. Collins, Director Department of Criminal Justice Institutional DivisionCourt of Appeals for the Fifth Circuit · 1993
- Smith v. BarrySupreme Court of the United States · 1992
- United States v. HarrisCourt of Appeals for the Fifth Circuit · 1980
- Morin v. MooreCourt of Appeals for the Fifth Circuit · 2002
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3Cited by1 opinion
- Taylor Lohmeyer Law Firm PLLC v. United StatesDistrict Court, W.D. Texas · 2019