Legal Opinion

United States v. Robert L. Drollinger

Court of Appeals for the Ninth Circuit

Decided April 5, 1996No. 94-56754PublishedCited by 17 opinions

1Per curiam

Robert Drollinger appeals a district court order remanding him to custody for civil contempt for failing to comply with two Internal Revenue Summonses. 1 We vacate the order and remand for further proceedings.

I

To determine Drollinger’s federal tax liability for the years 1977 through 1992, the Internal Revenue Service (IRS) issued and served two summonses directing Drollinger to appear for examination and produce certain documents. Drollinger did not appear. The district court ordered him to show cause why he should not be compelled to obey the summonses. Drollinger failed to appear at a…

2Cases cited17 opinions

  1. Hoffman v. United StatesSupreme Court of the United States · 1951
  2. United States v. RylanderSupreme Court of the United States · 1983
  3. Leslie D. COLLINS, Plaintiff-Appellant, v. CITY OF SAN DIEGO, Defendant-AppelleeCourt of Appeals for the Ninth Circuit · 1988
  4. United States v. Robert NeffCourt of Appeals for the Ninth Circuit · 1980
  5. United States v. Ivan Melchor Moreno and Rigoberto Melchor MorenoCourt of Appeals for the Fifth Circuit · 1976

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3Cited by17 opinions

  1. United States v. Jose Vaz AyresCourt of Appeals for the Ninth Circuit · 1999
  2. United States v. BrightCourt of Appeals for the Ninth Circuit · 2010
  3. United States v. Leslie A. GrableCourt of Appeals for the Sixth Circuit · 1996
  4. United States v. FeldmanDistrict Court, C.D. California · 2004
  5. In Re DG Acquisition Corp.District Court, S.D. New York · 1997

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