Legal Opinion
United States of America and Ernest J. Tiberino, Jr., Special Agent, Internal Revenue Service v. Max Powell and William Penn Laundry, Inc.
Court of Appeals for the Third Circuit
Decided December 23, 1963No. 14516_1PublishedCited by 10 opinions
1Opinion of the Court
HASTIE, Circuit Judge.
The United States and a special agent of the Internal Revenue Service brought this action in the district court, as authorized by section 7604(b) of the 1954 Internal Revenue Code, to compel a corporate taxpayer, William Penn Laundry, Inc., and its president, Max Powell, to obey an administrative summons, issued in March 1963 by special agent Ernest Tiberino, one of the plaintiffs, directing them to appear before him and to produce for reexamination certain records of the corporation for the years 1958 and 1959.
In response to the summons, Powell appeared before Tiberino…
2Cases cited8 opinions
- Grant Foster and Foster Construction C.A., Intervenors-Appellants v. United StatesCourt of Appeals for the Second Circuit · 1959
- De Masters v. ArendCourt of Appeals for the Ninth Circuit · 1963
- Cameron O'connor, Alias v. John A. O'connell, District Director of Providence District, Internal Revenue ServiceCourt of Appeals for the First Circuit · 1958
- David Lash, Treasurer, David's, Inc. v. Laurence A. Nighosian, Revenue Agent, Internal Revenue ServiceCourt of Appeals for the First Circuit · 1960
- United States v. Bayard Edward RyanCourt of Appeals for the Sixth Circuit · 1963
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States of America, and Bernard O. Peller, Special Agent, Internal Revenue Service v. Norman H. EgenbergCourt of Appeals for the Third Circuit · 1971
- Application of John A. Howard to Quash Summons Issued to Him by the Internal Revenue Service in Connection With His Tax Liability and to Vacate the Service in Connection With His Tax Liability and for a Temporary Stay of the Special Agents Hearing Pending Decision of the Application to Quash and Vacate. United States of AmericaCourt of Appeals for the Third Circuit · 1963
- United States v. BowmanDistrict Court, M.D. Pennsylvania · 1964
- United States v. WozniakCourt of Appeals for the Sixth Circuit · 1967
5 more not listed; retrieve them via the Exa API.