Legal Opinion
Albert J. Wild and Air Conditioning Supply Co., Inc. v. United States of America, Bennett Y. Brewer, and Valley National Bank
Court of Appeals for the Ninth Circuit
Decided June 2, 1966No. 20537_1PublishedCited by 72 opinions
1Opinion of the Court
HAMLEY, Circuit Judge.
In 1965, Bennett Y. Brewer, a special agent of the Internal Revenue Service, was conducting an investigation of the tax affairs of Albert J. Wild and Air Conditioning Supply Company for the years 1960 to 1962. 1 Pursuant to this investigation, and purporting to act on the authority of section 7602 of the Internal Revenue Code of 1954 (Code), 26 U.S.C. § 7602 (1964), Brewer issued a summons to Valley National Bank of Phoenix, Arizona. The summons directed the bank to produce for examination various financial records pertaining to transactions between the bank and Wild.
Wild…
2Cases cited7 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Reisman v. CaplinSupreme Court of the United States · 1964
- Clifford O. Boren, Delta M. Boren and Clifford O. Boren Contracting Co., Inc. v. Lloyd M. Tucker, Special Agent, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1957
- In the Matter of Magnus, Mabee & Reynard, Inc., in the Matter of Hurdman & Cranstoun, Percy C. MagnusCourt of Appeals for the Second Circuit · 1962
- Martin v. Chandis Securities Co.Court of Appeals for the Ninth Circuit · 1942
2 more not listed; retrieve them via the Exa API.
3Cited by72 opinions
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Roberts v. CommissionerUnited States Tax Court · 1974
- Figueiredo v. CommissionerUnited States Tax Court · 1970
- United States v. Irwin FruchtmanCourt of Appeals for the Sixth Circuit · 1970
- United States v. SalterCourt of Appeals for the First Circuit · 1970
67 more not listed; retrieve them via the Exa API.