Legal Opinion

E. J. Nelson, District Director of Internal Revenue v. Arthur J. Bouchard

Court of Appeals for the Seventh Circuit

Decided June 24, 1960No. 12885_1PublishedCited by 4 opinions

1Opinion of the Court

HASTINGS, Chief Judge.

This appeal concerns an application filed by petitioner-appellant, E. J. Nelson, District Director of Internal Revenue, for the enforcement of a summons against respondent-appellee, Arthur J. Bouchard (taxpayer). There is no dispute concerning the facts in this proceeding.

The record shows that on July 9, 1959 Judge Robert E. Tehan, of the United States District Court for the Eastern District of Wisconsin, signed an order requiring taxpayer to appear and show 'cause why he should not be punished for his failure to appear before Paul F. Lyden, an officer of the Internal…

2Cases cited2 opinions

  1. Olin Mathieson Chemical Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1959
  2. Bouchard v. United StatesDistrict Court, E.D. Wisconsin · 1956

3Cited by4 opinions

  1. W. W. Windle Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1977
  2. Fruit of the Loom, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 1996
  3. Fruit of the Loom v. CommissionerUnited States Tax Court · 1994
  4. Fruit Of The Loom, Incorporated v. Commissioner Of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996

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