Legal Opinion
United States v. Shivlock
District Court, D. Colorado
Decided November 16, 1978No. Civ. A. 78-W-903 to 78-W-905PublishedCited by 14 opinions
1Opinion of the Court
MEMORANDUM OPINION
WINNER, Chief Judge.
These three consolidated cases are a part of the continuing saga of the headaches stemming from the enactment of the so-called third party record keepers statute, 26 U.S.C. § 7609. See, United States v. Bank of Monte Vista, (D.C.) 451 F.Supp. 945, and United States v. Mackety (unreported) No. 78-W-974, in this court. All three of the present cases have to do with the same taxpayer, Donald U. West, and in two of them, United States v. Shivlock, No. 78-W— 903, and United States v. Arapahoe Bank and Trust, 78-W-905, the IRS recognizes that the named…
2Cases cited10 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- California Bankers Assn. v. ShultzSupreme Court of the United States · 1974
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- Reisman v. CaplinSupreme Court of the United States · 1964
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Sheila Ann Ip v. United States of America Martin LumCourt of Appeals for the Ninth Circuit · 2000
- United States v. BergCourt of Appeals for the Eighth Circuit · 1980
- United States v. Income Realty & Mortgage, Inc.Court of Appeals for the Tenth Circuit · 1979
- United States v. New York Telephone Co.Court of Appeals for the Second Circuit · 1982
- United States of America and Nick Difalco, Special Agent of the Internal Revenue Service v. Income Realty and Mortgage, Inc. And William Riley, and Donald U. West, Applicant-Intervenor-Appellant. United States of America and Nick Difalco, Special Agent of the Internal Revenue Service v. Arapahoe Bank and Trust and David F. Clark, Assistant Vice President, and Donald U. West, Intervenor-Appellant. United States of America and Nick Difalco, Special Agent of the Internal Revenue Service v. Jullius Goebel, Security Officer, First National Bank of Denver Mastercharge, and Donald U. West, Intervenor-Appellant. United States of America and Nick Difalco, Special Agent of the Internal Revenue Service v. Robert G. Shivlock, Vice President, First Denver Mortgage Co., and Donald U. West, Intervenor-AppellantCourt of Appeals for the First Circuit · 1979
9 more not listed; retrieve them via the Exa API.