Legal Opinion
United States v. McCarthy
Court of Appeals for the Third Circuit
Decided April 10, 1975No. 74-1665PublishedCited by 94 opinions
1Opinion of the Court
OPINION OF THE COURT
SEITZ, Chief Judge.
This is an appeal from a final judgment of the district court, entered under 26 U.S.C. § 7604 (1970), ordering Jack McCarthy and Bar Mar Warehousing Corp., (“defendants”) to produce certain books and records listed in an administrative summons issued pursuant to 26 U.S.C. § 7602 (1970) by Internal Revenue Service Special Agent Hemphill.1
I. Factual Background
Defendants failed to comply with the Internal Revenue Service summons on August 14, 1973. Thereafter, the Internal Revenue Service and Agent Hemphill (“plaintiffs”) initiated these proceedings to…
2Cases cited10 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Couch v. United StatesSupreme Court of the United States · 1973
- Reisman v. CaplinSupreme Court of the United States · 1964
- United States v. SalterCourt of Appeals for the First Circuit · 1970
5 more not listed; retrieve them via the Exa API.
3Cited by94 opinions
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. DavisCourt of Appeals for the Fifth Circuit · 1981
- United States v. KisCourt of Appeals for the Seventh Circuit · 1981
- United States of America and Dennis J. Hanzel, Special Agent, Internal Revenue Service v. Jay T. WillCourt of Appeals for the Sixth Circuit · 1982
- United States v. Lester Genser and Lawrence FormanCourt of Appeals for the Third Circuit · 1978
89 more not listed; retrieve them via the Exa API.