Legal Opinion

United States of America and Elmer W. Holmes, Internal Revenue Agent, Internal Revenue Service v. L. Barbee Ponder, Jr.

Court of Appeals for the Fifth Circuit

Decided April 12, 1973No. 72-2773PublishedCited by 53 opinions

1Per curiam

This is an appeal from an order of the District Court requiring taxpayer to comply with an Internal Revenue summons issued under the authority of 26 U.S.C.A. § 7602. 1 We affirm.

1. There was no abuse of discretion in the denial of taxpayer’s motion for a change of venue. Although a District Court may, for the convenience of parties and witnesses, transfer the action to any other District where it might have been brought, 28 U.S.C.A. § 1404(a), a motion for a change of venue is addressed to the sound discretion of the Court, and the denial of the motion will not be overturned on appeal in the…

2Cases cited8 opinions

Edward E. Colton and Lillian Kaltman v. United States of America, United States of America v. Edward E. ColtonCourt of Appeals for the Second Circuit · 1962
United States v. RoundtreeCourt of Appeals for the Fifth Circuit · 1969
Royal G. Bouschor v. United StatesCourt of Appeals for the Eighth Circuit · 1963
Ames Nowell v. Alexander C. DickCourt of Appeals for the Fifth Circuit · 1969
United States of America and Conley E. Lemons, Special Agent, Internal Revenue Service v. Al JohnsonCourt of Appeals for the Fifth Circuit · 1972

3 more not listed; retrieve them via the Exa API.

3Cited by53 opinions

In Re Grand Jury Proceedings. United StatesCourt of Appeals for the Fifth Circuit · 1975
In the Matter of Grand Jury Empanelled February 14, 1978. Appeal of Nathan MarkowitzCourt of Appeals for the Third Circuit · 1979
In Re GRAND JURY INVESTIGATIONCourt of Appeals for the Sixth Circuit · 1983
In Re Grand Jury Proceedings in the Matter of Jeffrey Fine. Appeal of Unnamed Grand Jury TargetCourt of Appeals for the Fifth Circuit · 1981
United States v. RustCourt of Appeals for the Armed Forces · 1995

48 more not listed; retrieve them via the Exa API.