Legal Opinion
United States v. Textron Inc. and Subsidiaries
District Court, D. Rhode Island
Decided August 28, 2007No. C.A. 06-198TPublishedCited by 14 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
ERNEST C. TORRES, Senior District Judge.
Pursuant to 26 U.S.C. §§ 7402(b) and 7604, the United States has filed a petition to enforce an Internal Revenue Service (IRS) summons served on Textron Inc. and its subsidiaries (“Textron”) in connection with the IRS’s examination of Tex-tron’s tax liability for tax years 1998-2001. The summons seeks Textron’s “tax accrual workpapers” for its 2001 tax year. Tex-tron has refused to produce the requested documents on the grounds that (1) the summons was not issued for a legitimate purpose and (2) the tax accrual workpa-pers are…
2Cases cited36 opinions
- Hickman v. TaylorSupreme Court of the United States · 1947
- Upjohn Co. v. United StatesSupreme Court of the United States · 1981
- 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. Arthur Young & Co.Supreme Court of the United States · 1984
31 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United States v. Textron Inc. & SubsidiariesCourt of Appeals for the First Circuit · 2009
- Commissioner of Revenue v. Comcast Corp.Massachusetts Supreme Judicial Court · 2009
- Evergreen Trading, LLC ex rel. GN Investments, LLC v. United StatesUnited States Court of Federal Claims · 2007
- Sherman v. RyanAppellate Court of Illinois · 2009
- Valero Energy Corp. v. United StatesCourt of Appeals for the Seventh Circuit · 2009
9 more not listed; retrieve them via the Exa API.