Legal Opinion
Fritz W. Hintze Ledagole R. Hintze v. Internal Revenue Service Jeffrey Breault, Special Agent United States of America, (Two Cases)
Court of Appeals for the Fourth Circuit
Decided August 18, 1989No. 88-1320, 88-1347PublishedCited by 29 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge:
In this consolidated appeal, Frederick W. and Ledagole R. Hintze challenge two district court orders summarily enforcing a number of Internal Revenue Service summonses issued to obtain certain records held by third parties and allegedly sought for the purpose of determining the appellants’ tax liability for calendar years 1984 through 1986.
In No. 88-1320, we find that developments subsequent to the entry of the district court’s enforcement order render the appeal moot. We therefore dismiss for want of a live case or controversy. In No. 88-1347, finding no error in the…
2Cases cited30 opinions
- United States v. PowellSupreme Court of the United States · 1964
- North Carolina v. RiceSupreme Court of the United States · 1971
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- Reisman v. CaplinSupreme Court of the United States · 1964
- United States v. Arthur Young & Co.Supreme Court of the United States · 1984
25 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Church of Scientology of California v. United StatesSupreme Court of the United States · 1992
- United States v. Nancy Gertner, Etc., John Doe, IntervenorCourt of Appeals for the First Circuit · 1995
- Office of Thrift Supervision, Department of the Treasury v. Walter DobbsCourt of Appeals for the D.C. Circuit · 1991
- United States v. Eugene J. Cahill, Sr.Court of Appeals for the Seventh Circuit · 1990
- United States of America and James A. Hill, Special Agent, Internal Revenue Service v. James E. Michaud and Mary L. MichaudCourt of Appeals for the Seventh Circuit · 1990
24 more not listed; retrieve them via the Exa API.