Legal Opinion
United States v. National State Bank
Court of Appeals for the Seventh Circuit
Decided January 7, 1972No. 71-1065PublishedCited by 21 opinions
1Opinion of the Court
KILEY, Circuit Judge.
The principal issue presented by taxpayers-intervenors is whether an IRS summons against the third party respondent Bank for production of Bank records should be enforced where an IRS Special Agent entered the investigation of taxpayers’ civil liability, thus raising the possibility of their subsequent criminal prosecution. The district court, 322 F.Supp. 986, resolved the issue in favor of enforcement of the summons. We affirm, on authority of Donaldson v. United States, 400 U.S. 517, 91 S.Ct. 534, 27 L.Ed.2d 580 (1971).
The summons,1 issued by Special IRS Agent Wills…
2Cases cited9 opinions
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Reisman v. CaplinSupreme Court of the United States · 1964
- United States v. SalterCourt of Appeals for the First Circuit · 1970
- United States v. BellCourt of Appeals for the Ninth Circuit · 1971
- United States v. Fannye Jenkins Benford v. Fred T. MacKey Intervenor-AppellantCourt of Appeals for the Seventh Circuit · 1969
4 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. KisCourt of Appeals for the Seventh Circuit · 1981
- United States v. Church of ScientologyCourt of Appeals for the Ninth Circuit · 1975
- United States of America and Burnis Brown, Revenue Agent, Internal Revenue Service v. Herbert E. TurnerCourt of Appeals for the Seventh Circuit · 1973
- United States v. Church Of Scientology Of CaliforniaCourt of Appeals for the Ninth Circuit · 1975
16 more not listed; retrieve them via the Exa API.