Legal Opinion
United States v. Samuels, Kramer & Co.
Court of Appeals for the Ninth Circuit
Decided August 12, 1983No. 82-4537PublishedCited by 27 opinions
1Opinion of the Court
HUG, Circuit Judge:
Samuels, Kramer and Co. and First Western Government Securities, Inc., challenge an order compelling them to comply with four IRS summonses, two of which are “John Doe” summonses. They primarily contend that the district court, in ordering the enforcement of the summonses, abused its discretion by denying their motions for (1) a de novo review of factual determinations underlying another district judge’s authorization of the two John Doe summonses, and (2) a limited evidentiary hearing as to whether the Government was acting in good faith in seeking enforcement of all four…
2Cases cited11 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. BiscegliaSupreme Court of the United States · 1975
- United States v. KisCourt of Appeals for the Seventh Circuit · 1981
- United States v. Church of ScientologyCourt of Appeals for the Ninth Circuit · 1975
6 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- United States v. Nancy Gertner, Etc., John Doe, IntervenorCourt of Appeals for the First Circuit · 1995
- Liberty Financial Services and First Capital Securities, Inc. v. United StatesCourt of Appeals for the First Circuit · 1985
- United States v. Robert A. Leventhal, Personally and in His Representative Capacity as Partner/officer of Leventhal & Slaughter, P.A.Court of Appeals for the Eleventh Circuit · 1992
- United States v. Robert T. GilleranCourt of Appeals for the Ninth Circuit · 1993
- United States v. Samuels, Kramer And CompanyCourt of Appeals for the First Circuit · 1983
22 more not listed; retrieve them via the Exa API.