Legal Opinion
Jewell v. United States
Court of Appeals for the Tenth Circuit
Decided April 28, 2014No. 13-7038, 13-6069PublishedCited by 8 opinions
1Opinion of the Court
BACHARACH, Circuit Judge.
The Internal Revenue Service issued four summonses to banks in the Eastern and Western Districts of Oklahoma for records involving nursing homes owned by Mr. Sam Jewell. Under federal law, the IRS had to notify Mr. Jewell at least 23 days before the examination date. Because the IRS waited too long to mail the notices to Mr. Jewell, he received the notices less than 23 days before the records were to be examined. Alleging inadequate notice, Mr. Jewell filed petitions to quash the summonses in the Eastern and Western Districts of Oklahoma.
The two courts split on how to…
2Cases cited14 opinions
- Adler v. Wal-Mart Stores, Inc.Court of Appeals for the Tenth Circuit · 1998
- United States v. PowellSupreme Court of the United States · 1964
- Barnhart v. Peabody Coal Co.Supreme Court of the United States · 2003
- Marilyn Wheeler v. Main HurdmanCourt of Appeals for the Tenth Circuit · 1987
- Thomson v. Salt Lake CountyCourt of Appeals for the Tenth Circuit · 2009
9 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Standing Akimbo, LLC v. United StatesCourt of Appeals for the Tenth Circuit · 2020
- High Desert Relief, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 2019
- United States v. ThomasCourt of Appeals for the Tenth Circuit · 2019
- General Medicine, P.C. v. Alex AzarCourt of Appeals for the Sixth Circuit · 2020
- Ausmus v. PerdueCourt of Appeals for the Tenth Circuit · 2018
3 more not listed; retrieve them via the Exa API.