Legal Opinion

United States v. Henderson

District Court, M.D. North Carolina

Decided October 11, 1990No. M-89-118PublishedCited by 1 opinion

1Opinion of the Court

ORDER

RUSSELL A. ELIASON, United States Magistrate.

This matter comes before the Court on respondent’s request for reconsideration of this Court’s January 19, 1990 Order. In that Order, the Court found that the Internal Revenue Service (IRS) was entitled to enforcement of its third-party summons (26 U.S.C. § 7609) seeking records from respondent, Attorney Gary D. Henderson, with respect to financial payments, transfers and disbursements concerning two of his clients (Paul Scott and Charles W. Plummer) and their businesses for the purpose of determining the correctness of the tax return of Paul…

2Cases cited15 opinions

  1. United States v. LaSalle National BankSupreme Court of the United States · 1978
  2. United States v. StuartSupreme Court of the United States · 1989
  3. Tiffany Fine Arts, Inc. v. United StatesSupreme Court of the United States · 1985
  4. Liberty Financial Services and First Capital Securities, Inc. v. United StatesCourt of Appeals for the First Circuit · 1985
  5. Dallas L. Holifield v. United StatesCourt of Appeals for the Seventh Circuit · 1990

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3Cited by1 opinion

  1. Menendez v. United StatesDistrict Court, S.D. Indiana · 1994

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