Legal Opinion
Manuel Flores and Wilshire Insurance Company, Appellants-Cross-Appellees v. United States of America, Appellee-Cross-Appellant
Court of Appeals for the Ninth Circuit
Decided April 11, 1977No. 75-1627, 75-1698PublishedCited by 62 opinions
1Opinion of the Court
ELY, Circuit Judge:
Under 26 U.S.C. § 7426, Flores instituted a suit to recover $110,000 seized from him by Internal Revenue Service Agents in Calexico, California, on November 6, 1973. The District Court ordered the return of only $10,000 to Flores, and both parties appeal.
FACTS
Flores is a bail bondsman who serves as an independent agent for Wilshire Insurance Co., his surety and underwriter which also joined, pro forma, as a party plaintiff. On November 6, 1973, he was contacted in the federal courthouse in Los Angeles, California, by a person identifying herself as a friend of one Guillermo…
2Cases cited14 opinions
- Fuentes v. ShevinSupreme Court of the United States · 1972
- Elkins v. United StatesSupreme Court of the United States · 1960
- Mitchell v. W. T. Grant Co.Supreme Court of the United States · 1974
- United States v. AndersonSupreme Court of the United States · 1926
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
9 more not listed; retrieve them via the Exa API.
3Cited by62 opinions
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Edith Libutti, Doing Business as Lion Crest Stable, a Sole Proprietorship v. United StatesCourt of Appeals for the Second Circuit · 1997
- United States v. Andrew EschweilerCourt of Appeals for the Seventh Circuit · 1986
- United States v. Morris WeintraubCourt of Appeals for the Sixth Circuit · 1979
- Valley Finance, Inc. v. United StatesCourt of Appeals for the D.C. Circuit · 1980
57 more not listed; retrieve them via the Exa API.