Legal Opinion

United States v. Noall

Court of Appeals for the Second Circuit

Decided November 17, 1978No. 113, Docket 78-6092PublishedCited by 44 opinions

1Opinion of the Court

FRIENDLY, Circuit Judge:

The United States and Felix Karul, an IRS agent, brought this proceeding in the District Court for the Southern District of New York under IRC §§ 7402(b) and 7604(a) to enforce an IRS summons directed to Roger Noall, Executive Vice-President of the taxpayer, Bunge Corporation (Bunge). The petition recited that Karul was conducting an investigation for the purpose of ascertaining the correctness of Bunge’s income tax returns for the fiscal years ending March 31, 1972, 1973 and 1974. The summons required Noall to appear before the agent and produce for examination:

All…

2Cases cited21 opinions

United States v. PowellSupreme Court of the United States · 1964
Den Ex Dem. Murray v. Hoboken Land & Improvement Co.Supreme Court of the United States · 1856
United States v. LaSalle National BankSupreme Court of the United States · 1978
Bredice v. Doctors Hospital, Inc.District Court, District of Columbia · 1970
Grant Foster and Foster Construction C.A., Intervenors-Appellants v. United StatesCourt of Appeals for the Second Circuit · 1959

16 more not listed; retrieve them via the Exa API.

3Cited by44 opinions

United States of America and Revenue Agents Clarence H. Isabel and John S. Reid of the Internal Revenue Service v. The El Paso CompanyCourt of Appeals for the Fifth Circuit · 1982
United States v. KisCourt of Appeals for the Seventh Circuit · 1981
Federal Trade Commission v. Trw, Inc. And Its Unincorporated Division, Trw Credit DataCourt of Appeals for the D.C. Circuit · 1980
Kevin T. Dowling v. American Hawaii Cruises, Inc.Court of Appeals for the Ninth Circuit · 1992
United States of America and Anthony Carsanaro, Revenue Agent, Internal Revenue Service v. The Freedom Church and Reverend Richard M. DoncasterCourt of Appeals for the First Circuit · 1979

39 more not listed; retrieve them via the Exa API.