Legal Opinion
United States v. Lang
Court of Appeals for the Fourth Circuit
Decided June 4, 1986No. Nos. 85-1699(L), 85-1700PublishedCited by 27 opinions
1Opinion of the Court
SWYGERT, Senior Circuit Judge.
Taxpayer Richard Lang appeals from a June 13, 1985 order of the United States District Court for the Eastern District of North Carolina, partially enforcing two Internal Revenue Service (“IRS”) summonses. Lang requests that this court deny enforcement of the summons served on him in his representative capacity as president of a small, closely-held corporation. He argues that his fifth amendment right protects him from producing the corporation’s documents because it would incriminate him. In addition, Lang requests denial of the summons served upon him…
2Cases cited22 opinions
- Boyd v. United StatesSupreme Court of the United States · 1886
- Fisher v. United StatesSupreme Court of the United States · 1976
- United States v. NoblesSupreme Court of the United States · 1975
- Hale v. HenkelSupreme Court of the United States · 1906
- United States v. WhiteSupreme Court of the United States · 1944
17 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- United States v. Insurance Consultants of Knox, Incorporated, and Marvin D. MillerCourt of Appeals for the Seventh Circuit · 1999
- In Re Sealed CaseCourt of Appeals for the D.C. Circuit · 1987
- United States and Special Agent Gail R. Kohorst of the Internal Revenue Service v. Darwin Construction Company, Inc. Lester J. RobinsonCourt of Appeals for the Fourth Circuit · 1989
- United States v. John T. Stone, Jr. Roy A. WujkowskiCourt of Appeals for the Fourth Circuit · 1992
- In Re Grand Jury Subpoena: Subpoena Duces Tecum, (Four Cases). United States of America v. John Doe 819 (Model Magazine), (Two Cases). United States of America v. John Doe 819 (Metro Video), (Two Cases)Court of Appeals for the Fourth Circuit · 1987
22 more not listed; retrieve them via the Exa API.