Legal Opinion

United States of America and Ronald R. Taylor, Special Agent, Internal Revenue Service v. Sidney W. Rosinsky

Court of Appeals for the Fourth Circuit

Decided January 19, 1977No. 76-1237PublishedCited by 16 opinions

1Opinion of the Court

RUSSELL, Circuit Judge:

The appellant appeals from an order of the District Court enforcing an Internal Revenue Service summons issued under § 7602, 26 U.S.C., requiring him to appear and provide handwriting exemplars.

The order arose out of a review of appellant’s tax returns for the years 1970 through 1974. An issue in such review concerns certain invoices purportedly issued by one Jerry Griffin covering transportation charges for hauling poultry and produce and certain checks issued in payment for such transportation and purportedly cashed by the same Jerry Griffin. Griffin has denied…

2Cases cited13 opinions

  1. United States v. PowellSupreme Court of the United States · 1964
  2. United States v. DionisioSupreme Court of the United States · 1973
  3. Donaldson v. United StatesSupreme Court of the United States · 1971
  4. Couch v. United StatesSupreme Court of the United States · 1973
  5. United States v. MaraSupreme Court of the United States · 1973

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3Cited by16 opinions

  1. United States v. GarrettCourt of Appeals for the Fifth Circuit · 1978
  2. United States v. EugeSupreme Court of the United States · 1980
  3. United States of America and Kenneth J. Kalemba, Special Agent, Internal Revenue Service v. Amerada Hess CorporationCourt of Appeals for the Third Circuit · 1980
  4. United States v. GarrettCourt of Appeals for the Fifth Circuit · 1978
  5. In Re Grand Jury Subpoena: Subpoena Duces Tecum, (Four Cases). United States of America v. John Doe 819 (Model Magazine), (Two Cases). United States of America v. John Doe 819 (Metro Video), (Two Cases)Court of Appeals for the Fourth Circuit · 1987

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