Legal Opinion
United States v. Barter Systems, Inc.
Court of Appeals for the Eighth Circuit
Decided December 3, 1982No. 81-2270PublishedCited by 9 opinions
1Opinion of the Court
JOHN R. GIBSON, Circuit Judge.
The United States and Joseph M. Bilunas, Revenue Agent of the Internal Revenue Service (IRS), appeal a decision of the district court denying enforcement of an IRS summons issued to Barter Systems, Inc. (BSI) and Harry Hayter, President of BSI. 1982-1 U.S. Tax Cas. (CCH) 19127 (D.Neb. Sept. 16,1981). This case involves the question of whether an IRS summons that is issued to determine the correct tax liabilities of a named taxpayer, but that also would aid in investigating the tax liabilities of unnamed taxpayers, is enforceable only if the John Doe summons…
2Cases cited11 opinions
- Udall v. TallmanSupreme Court of the United States · 1965
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- Reisman v. CaplinSupreme Court of the United States · 1964
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States of America, and Mark W. Lawler, Special Agent of the Internal Revenue Service v. James E. Lask and Ruth L. LaskCourt of Appeals for the Eighth Circuit · 1983
- O'NEAL v. United StatesDistrict Court, N.D. Indiana · 1985
- United States of America and Edward H. Jackson, Revenue Agent, Internal Revenue Service v. Herbert Gottlieb and the Florida Trade Exchange, Inc.Court of Appeals for the Eleventh Circuit · 1983
- United States of America and Needham Gray Joyner, Jr., Revenue Agent of the Internal Revenue Service v. Gordon H. ThompsonCourt of Appeals for the Sixth Circuit · 1983
- United States v. Tiffany Fine Arts, Inc.Court of Appeals for the Second Circuit · 1983
4 more not listed; retrieve them via the Exa API.