Legal Opinion

H. Mitchell Dunn, Jr. v. A. C. Ross, District Director of Internal Revenue

Court of Appeals for the Fifth Circuit

Decided February 4, 1966No. 22499PublishedCited by 29 opinions

1Opinion of the Court

GARZA, District Judge:

On May 25, 1964, Appellant Attorney was served with an administrative summons by the Internal Revenue Service, pursuant to 26 U.S.C. § 7602 (Internal Revenue Code of 1954, § 7602), 1 requiring Appellant to produce the tax returns and supporting records for the years 1935 through 1955 of his clients, the taxpayers, Dorothy R. and Robert C. Roebling. The summons informed Appellant that the information was needed “in order to properly verify the returns for the years 1961, 1962 and 1963.”

Appellant appeared as required, but refused to produce any of the returns or records on…

2Cases cited8 opinions

  1. United States v. PowellSupreme Court of the United States · 1964
  2. Falsone v. United StatesCourt of Appeals for the Fifth Circuit · 1953
  3. Grant Foster and Foster Construction C.A., Intervenors-Appellants v. United StatesCourt of Appeals for the Second Circuit · 1959
  4. Ryan v. United StatesSupreme Court of the United States · 1964
  5. In the Matter of Magnus, Mabee & Reynard, Inc., in the Matter of Hurdman & Cranstoun, Percy C. MagnusCourt of Appeals for the Second Circuit · 1962

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

3Cited by29 opinions

  1. United States of America, Plaintiff-Appellant-Cross-Appellee v. Author Services, Inc., Defendant-Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1987
  2. United States v. RoundtreeCourt of Appeals for the Fifth Circuit · 1969
  3. United States of America and Carl Rosen, Revenue Agent of the Internal Revenue Service v. Alvin I. MalnikCourt of Appeals for the Fifth Circuit · 1974
  4. United States v. JoseCourt of Appeals for the Ninth Circuit · 1997
  5. Atlantic Richfield Company v. Federal Trade CommissionCourt of Appeals for the Fifth Circuit · 1977

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

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