Legal Opinion
United States v. Toyota Motor Corp.
District Court, C.D. California
Decided June 21, 1983No. CV 83-0687-CHHPublishedCited by 7 opinions
1Opinion of the Court
ORDER GRANTING IN PART AND DENYING IN PART PETITION TO ENFORCE IRS SUMMONS
CYNTHIA HOLCOMB HALL, District Judge.
This matter is before the Court on a petition to enforce summonses issued by the Internal Revenue Service (“IRS”) to the Toyota Motor Corporation, a Japanese corporation (“Toyota Japan”), and its American sales subsidiary, Toyota Motor Sales, Inc. U.S.A. (“Toyota U.S.A.”). See 26 U.S.C. § 7604. The summonses contain 15 separate requests (see Appendix) for documents and records relating to the sale of Toyota vehicles in the United States and Japan for fiscal years 1975 through 1978,…
2Cases cited11 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. RylanderSupreme Court of the United States · 1983
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. AsayCourt of Appeals for the Ninth Circuit · 1980
- In Re Letters Rogatory From the Tokyo District, Tokyo, JapanCourt of Appeals for the Ninth Circuit · 1976
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Garpeg, Ltd. v. United StatesDistrict Court, S.D. New York · 1984
- Lantheus Medical Imaging, Inc. v. Zurich American InsuranceDistrict Court, S.D. New York · 2012
- Gerling International Ins. Co. v. CommissionerUnited States Tax Court · 1986
- United States of America v. S. Don HuckabyCourt of Appeals for the Fifth Circuit · 1985
- Hongkong & Shanghai Banking Corp. v. CommissionerUnited States Tax Court · 1985
2 more not listed; retrieve them via the Exa API.