Legal Opinion

United States v. First National Bank of Pikeville

District Court, E.D. Kentucky

Decided June 27, 1967No. 6:04-misc-00004PublishedCited by 10 opinions

1Opinion of the Court

OPINION AND ORDER

2Per curiam

This action arises from efforts of the United States to examine certain bank records of various banks in Pikeville, Kentucky, in connection with an examination conducted by the Internal Revenue Service relative to the income tax liability of Taylor Justice and Stella Justice, for the years 1960-1963, inclusive.

In Justice v. United States, 365 F.2d 312, the Court of Appeals for the Sixth Circuit directed the filing of the Intervening Petition of the taxpayers.

In paragraph eighteen of the Intervening Complaint, the petitioners have challenged the constitutionality of Title 26…

3Cases cited3 opinions

  1. Reisman v. CaplinSupreme Court of the United States · 1964
  2. Albert J. Wild and Air Conditioning Supply Co., Inc. v. United States of America, Bennett Y. Brewer, and Valley National BankCourt of Appeals for the Ninth Circuit · 1966
  3. Justice v. United StatesCourt of Appeals for the Sixth Circuit · 1966

4Cited by10 opinions

  1. Donaldson v. United StatesSupreme Court of the United States · 1971
  2. United States v. RoundtreeCourt of Appeals for the Fifth Circuit · 1969
  3. Figueiredo v. CommissionerUnited States Tax Court · 1970
  4. United States of America and Edward Ader, Special Agent, Internal Revenue Service v. Anthony Degrosa, as President of Degrosa Trucking, Inc.Court of Appeals for the Third Circuit · 1969
  5. United States v. RoundtreeCourt of Appeals for the Fifth Circuit · 1970

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