Legal Opinion
United States v. Price
Court of Appeals for the Fifth Circuit
Decided September 4, 1981No. 80-5228PublishedCited by 6 opinions
1Per curiam
The Internal Revenue Service (IRS) issued six third-party summonses in the course of an investigation into Jack C. Mo-line’s tax activities. The summoned parties indicated to Frank W. Bown, the IRS special agent conducting the investigation, that they would neither furnish records nor testify because Moline, pursuant to section 7609(b)(2) of the Internal Revenue Code of 1954 (as amended), had stayed compliance with the summonses. 26 U.S.C. § 7609(b)(2) (1976). Bown therefore commenced enforcement proceedings in the district court for each summons. Moline, pursuant to I.R.C. 7609(b)(1),…
2Cases cited7 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. DavisCourt of Appeals for the Fifth Circuit · 1981
- 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
- United States v. Garden State National BankCourt of Appeals for the Third Circuit · 1979
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- State v. BenoWisconsin Supreme Court · 1984
- United States of America and T. B. Schopfer, Revenue Officer, Internal Revenue Service v. C. H. HarperCourt of Appeals for the Fifth Circuit · 1981
- State v. BenoWisconsin Supreme Court · 1984
- United States of America and T. B. Schopfer, Revenue Officer, Internal Revenue Service v. C. H. HarperCourt of Appeals for the Fifth Circuit · 1981
- United States of America and T. B. Schopfer, Revenue Officer, Internal Revenue Service v. C. H. HarperCourt of Appeals for the Fifth Circuit · 1981
1 more not listed; retrieve them via the Exa API.