Legal Opinion
United States v. MacKay
Court of Appeals for the Tenth Circuit
Decided October 30, 1979No. 79-1243PublishedCited by 26 opinions
1Opinion of the Court
WILLIAM E. DOYLE, Circuit Judge.
The respondent, Marshall MacKay, is assistant vice president of the First National Bank of Gillette, Wyoming. As such, he was served with a summons issued by the Internal Revenue Service pursuant to § 7602 of the Internal Revenue Code. This summons directed MacKay to produce all of the bank records of Jimmie D. and Cheryl Rodgers for 1975,1976 and 1977, whose tax liability for those years was under investigation. Larry D. Thompson, a special agent for the IRS who served the summons, notified the taxpayers that the summons had been issued. The Rodgers instructed…
2Cases cited6 opinions
- 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. William J. DawsonCourt of Appeals for the Second Circuit · 1969
- Kaye v. Spence Chapin Adoption HomeSupreme Court of the United States · 1963
1 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Lidas, Inc., a Delaware Corporation David Chelala Liliane Chelala v. United StatesCourt of Appeals for the Ninth Circuit · 2001
- United States of America, and Mark W. Lawler, Special Agent of the Internal Revenue Service v. James E. Lask and Ruth L. LaskCourt of Appeals for the Eighth Circuit · 1983
- Rodgers v. HyattCourt of Appeals for the Tenth Circuit · 1983
- Peggy J. Neece Buel H. Neece v. Internal Revenue Service of the United States of America United States of America First National Bank of Turley, N.A.Court of Appeals for the First Circuit · 1990
- United States of America and Robert F. Kelso, Jr., Special Agent, Internal Revenue Service v. Southern Tanks, Inc., and Billy D. Murray, PresidentCourt of Appeals for the Tenth Circuit · 1980
21 more not listed; retrieve them via the Exa API.