Legal Opinion
United States v. Income Realty & Mortgage, Inc.
Court of Appeals for the Tenth Circuit
Decided October 22, 1979No. Nos. 78-2036, 78-2048 to 78-2050PublishedCited by 12 opinions
1Opinion of the Court
McWILLIAMS, Circuit Judge.
Donald U. West, the taxpayer, appeals from the order of the trial court enforcing four Internal Revenue summonses. The four separate appeals have been consolidated in this Court and all will be treated in this opinion.
In 78-2048, 78-2049 and 78-2050 an IRS summons was issued to a financial institution to produce its business records concerning taxpayer’s various accounts. These three financial institutions were deemed by the IRS to be third-party reeordkeepers, and accordingly notice was given the taxpayer of the service of the summons as required by 26 U.S.C. §…
2Cases cited5 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. Exxon Co., U.S.A.District Court, D. Maryland · 1978
- United States v. ShivlockDistrict Court, D. Colorado · 1978
3Cited by12 opinions
- United States of America and Robert F. Kelso, Jr., Special Agent, Internal Revenue Service v. Southern Tanks, Inc., and Billy D. Murray, PresidentCourt of Appeals for the Tenth Circuit · 1980
- United States v. BergCourt of Appeals for the Eighth Circuit · 1980
- United States v. New York Telephone Co.Court of Appeals for the Second Circuit · 1982
- United States of America and Nick Difalco, Special Agent of the Internal Revenue Service v. Income Realty and Mortgage, Inc. And William Riley, and Donald U. West, Applicant-Intervenor-Appellant. United States of America and Nick Difalco, Special Agent of the Internal Revenue Service v. Arapahoe Bank and Trust and David F. Clark, Assistant Vice President, and Donald U. West, Intervenor-Appellant. United States of America and Nick Difalco, Special Agent of the Internal Revenue Service v. Jullius Goebel, Security Officer, First National Bank of Denver Mastercharge, and Donald U. West, Intervenor-Appellant. United States of America and Nick Difalco, Special Agent of the Internal Revenue Service v. Robert G. Shivlock, Vice President, First Denver Mortgage Co., and Donald U. West, Intervenor-AppellantCourt of Appeals for the First Circuit · 1979
- United States v. TraynorCourt of Appeals for the Tenth Circuit · 1979
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