Legal Opinion
United States v. Wood
District Court, W.D. Kentucky
Decided August 15, 1977No. C 76-0416 L(B)PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM OPINION
ALLEN, District Judge.
This matter is before this Court upon petition of the United States pursuant to 26 U.S.C. Sec. 7402(b) and Sec. 7604 to judicially enforce an Internal Revenue Summons directing respondent (the attorney for the taxpayers) to appear to testify and to produce for examination certain books, records and papers presently in his possession. Motion by taxpayers, Albert Ray Neely and James Giles to intervene as individuals pursuant to Rule 24(a)(2) of the Federal Rules of Civil Procedure, is also pending.
In accordance with 26 U.S.C. Sec. 7602, the IRS is…
2Cases cited8 opinions
- Fisher v. United StatesSupreme Court of the United States · 1976
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- United States v. WhiteSupreme Court of the United States · 1944
- Bellis v. United StatesSupreme Court of the United States · 1974
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. B & D Vending, Inc. James Clay BoydCourt of Appeals for the Sixth Circuit · 2004
- Curtis v. CommissionerUnited States Tax Court · 1985
- Crocker United Factors, Inc. v. SchultzDistrict Court, S.D. New York · 1980
- Curtis v. CommissionerUnited States Tax Court · 1985
- Estate of Sower v. Comm'rUnited States Tax Court · 2017
2 more not listed; retrieve them via the Exa API.