Legal Opinion
United States v. Cortese
Court of Appeals for the Third Circuit
Decided February 8, 1980No. 78-2005PublishedCited by 35 opinions
1Opinion of the Court
OPINION OF THE COURT
JAMES HUNTER, III, Circuit Judge.
This case requires us once again to examine the requirement that Internal Revenue Service (IRS) summonses be issued in good faith pursuit of the congressionally authorized purposes of 26 U.S.C. § 7602.1 *917United States v. LaSalle National Bank, 437 U.S. 298, 318, 98 S.Ct. 2357, 2368, 57 L.Ed.2d 221 (1978); see United States v. Powell, 379 U.S. 48, 58, 85 S.Ct. 248, 255, 13 L.Ed.2d 112 (1964). It differs from prior cases involving IRS summonses in that the district court, in deciding that the summonses were not issued in good faith, focused on…
2Cases cited20 opinions
- Roviaro v. United StatesSupreme Court of the United States · 1957
- McCray v. IllinoisSupreme Court of the United States · 1967
- United States v. PowellSupreme Court of the United States · 1964
- United States v. Morton Salt Co.Supreme Court of the United States · 1950
- United States v. LaSalle National BankSupreme Court of the United States · 1978
15 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- In Re EQUAL EMPLOYMENT OPPORTUNITY COMMISSION, PetitionerCourt of Appeals for the Fifth Circuit · 1983
- United States of America and Donald Jackson, Special Agent v. Charles H. Stuckey, and Morry Weinstein, Intervenor-AppellantCourt of Appeals for the Ninth Circuit · 1981
- William A. Gaines v. Norman B. Hess and the Attorney General of the State of OklahomaCourt of Appeals for the Tenth Circuit · 1981
- United States of America, and Mark W. Lawler, Special Agent of the Internal Revenue Service v. James E. Lask and Ruth L. LaskCourt of Appeals for the Eighth Circuit · 1983
- Godwin v. United StatesDistrict Court, D. Delaware · 1983
30 more not listed; retrieve them via the Exa API.