Legal Opinion
United States v. Davis
Court of Appeals for the Fifth Circuit
Decided February 12, 1981No. Nos. 79-2630, 80-1015PublishedCited by 286 opinions
1Opinion of the Court
WISDOM, Circuit Judge:
These two cases involve the validity of two civil investigative summonses issued by the Internal Revenue Service (IRS) under 26 U.S.C. § 7602. Craig Davis and Stephen Orr, the summonees, appeal from separate *1032judgments enforcing summonses that require each to produce documents and give testimony relating to the income tax liability of their client, Robert M. Howard, for the years 1974 through 1977. We agree with the result the district court reached in most of its rulings but we disagree with the court’s analysis of the attorney-client privilege as applied to Davis and…
2Cases cited79 opinions
- Schmerber v. CaliforniaSupreme Court of the United States · 1966
- Rakas v. IllinoisSupreme Court of the United States · 1979
- Hickman v. TaylorSupreme Court of the United States · 1947
- Boyd v. United StatesSupreme Court of the United States · 1886
- United States v. CalandraSupreme Court of the United States · 1974
74 more not listed; retrieve them via the Exa API.
3Cited by286 opinions
- United States v. Monroe Adlman, as Officer and Representative of Sequa CorporationCourt of Appeals for the Second Circuit · 1998
- Huie v. DeShazoTexas Supreme Court · 1996
- United States of America and Revenue Agents Clarence H. Isabel and John S. Reid of the Internal Revenue Service v. The El Paso CompanyCourt of Appeals for the Fifth Circuit · 1982
- Fed. Sec. L. Rep. P 98,322 Securities and Exchange Commission v. First Financial Group of Texas, Inc., William H. HowtonCourt of Appeals for the First Circuit · 1981
- United States of America and William C. McCormick Special Agent, Irs v. J. Martin LawlessCourt of Appeals for the Seventh Circuit · 1983
281 more not listed; retrieve them via the Exa API.