Legal Opinion
United States of America, and Bernard O. Peller, Special Agent, Internal Revenue Service v. Norman H. Egenberg
Court of Appeals for the Third Circuit
Decided May 26, 1971No. 18518PublishedCited by 28 opinions
1Opinion of the Court
OPINION OF THE COURT
GIBBONS, Circuit Judge.
The Government appeals from an order of the district court which denied judicial enforcement of twelve Internal Revenue Service summonses issued under authority of Section 7602 of the Internal Revenue Code of 1954, 26 U.S.C. § 7602 (1964), and Treasury Regulation § 301.7602-1 (T.D. 6421, October 23, 1959, and T.D. 6498, October 24, 1960). The petition to the district court was filed pursuant to Sections 7402(b) and 7604(a) of the Internal Revenue Code of 1954, 26 U.S.C. §§ 7402(b), 7604(a) (1964).
Appellee Egenberg is a certified public accountant who…
2Cases cited21 opinions
- Boyd v. United StatesSupreme Court of the United States · 1886
- Warden, Maryland Penitentiary v. HaydenSupreme Court of the United States · 1967
- United States v. PowellSupreme Court of the United States · 1964
- Hale v. HenkelSupreme Court of the United States · 1906
- Donaldson v. United StatesSupreme Court of the United States · 1971
16 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- United States v. Arthur Young & Co.Supreme Court of the United States · 1984
- United States of America v. Edmond MatrasCourt of Appeals for the Eighth Circuit · 1973
- United States v. FisherCourt of Appeals for the Third Circuit · 1974
- Godwin v. United StatesDistrict Court, D. Delaware · 1983
- United States of America and Donald M. Cerra, Special Agent of the Internal Revenue Service v. John L. Beattie, Jr.Court of Appeals for the Second Circuit · 1975
23 more not listed; retrieve them via the Exa API.