Legal Opinion
United States of America and Joseph R. Rouleau, Special Agent of the Internal Revenue Service v. Gideon Goldman, Certified Public Accountant
Court of Appeals for the Ninth Circuit
Decided October 29, 1980No. 78-3121PublishedCited by 42 opinions
1Opinion of the Court
NELSON, Circuit Judge:
This is an appeal from an order of the district court denying in part enforcement of an Internal Revenue summons.
Special Agent Joseph Rouleau sought certain records from accountant Gideon Goldman pertaining to Goldman’s client taxpayer Haim Mizrahi. When Goldman refused to appear pursuant to an IRS summons, Rouleau filed a petition to enforce the summons. The district court issued a show cause order to Goldman and held a hearing on the matter. The court ordered that the summons be enforced with certain exceptions. Two of those exceptions form the basis of this appeal:
a.…
2Cases cited11 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. BiscegliaSupreme Court of the United States · 1975
- Falsone v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- United States v. Raymond J. RyanCourt of Appeals for the Ninth Circuit · 1972
- Grant Foster and Foster Construction C.A., Intervenors-Appellants v. United StatesCourt of Appeals for the Second Circuit · 1959
6 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Wayne R. La Mura v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
- United States v. ZolinCourt of Appeals for the Ninth Circuit · 1987
- United States of America and Donald Jackson, Special Agent v. Charles H. Stuckey, and Morry Weinstein, Intervenor-AppellantCourt of Appeals for the Ninth Circuit · 1981
- Ponsford v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- United States v. AbrahamsCourt of Appeals for the Ninth Circuit · 1990
37 more not listed; retrieve them via the Exa API.