Legal Opinion
United States v. Coopers & Lybrand
Court of Appeals for the Tenth Circuit
Decided February 15, 1977No. 76-1066PublishedCited by 26 opinions
1Opinion of the Court
BARRETT, Circuit Judge.
Petitioners-appellants,1 United States of America and John G. Shea (Shea), Special Agent, Internal Revenue Service (IRS), appeal the denial of enforcement of an IRS summons issued pursuant to 26 U.S.C.A. § 7602,2 in relation to IRS examination and audit of Johns-Manville, Inc. (J-M) corporate federal income tax returns for the years 1971 and 1972.
J-M, respondent in intervention-appellee, is a major national corporation having subsidiaries and affiliates throughout the United States and abroad. The IRS has audited every federal income tax return of J-M since 1913 and…
2Cases cited20 opinions
- Fisher v. United StatesSupreme Court of the United States · 1976
- United States v. PowellSupreme Court of the United States · 1964
- United States v. Morton Salt Co.Supreme Court of the United States · 1950
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Couch v. United StatesSupreme Court of the United States · 1973
15 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- United States of America and Revenue Agents Clarence H. Isabel and John S. Reid of the Internal Revenue Service v. The El Paso CompanyCourt of Appeals for the Fifth Circuit · 1982
- Equal Employment Opportunity Commission v. Lockheed Martin Corporation, Aero & Naval SystemsCourt of Appeals for the Fourth Circuit · 1997
- United States of America and Anthony Carsanaro, Revenue Agent, Internal Revenue Service v. The Freedom Church and Reverend Richard M. DoncasterCourt of Appeals for the First Circuit · 1979
- United States of America and John Dezelar v. David L. Holmes, as Bishop and Director of the Miletus Church, Inc.Court of Appeals for the Fifth Circuit · 1980
- In the Matter of the Tax Liability of Willis H. Newton, Lee M. Newton and Trio Manufacturing Company, Intervenors-Appellants, United States of America, and Douglas P. McCallum Special Agent, Internal Revenue Service v. George B. Pennington, Cpa, United States of America and Douglas P. McCallum Special Agent, Irs v. George B. Pennington, CpaCourt of Appeals for the Eleventh Circuit · 1983
21 more not listed; retrieve them via the Exa API.