Legal Opinion
United States v. Administrative Enterprises, Incorporated, Principal Services, Incorporated, Zion Ventures, Incorporated
Court of Appeals for the Seventh Circuit
Decided February 2, 1995No. 94-2548PublishedCited by 48 opinions
1Opinion of the Court
POSNER, Chief Judge.
In 1990 the Internal Revenue Service, pursuant to 26 U.S.C. § 7602(a) (on which see generally Reisman v. Caplin, 375 U.S. 440, 84 S.Ct. 508, 11 L.Ed.2d 459 (1964)), issued a summons to Principal Services, Inc., seeking documents relating to transactions with Burton and Naomi Kanter, whose tax liability the IRS was investigating. Principal Services did not respond, but it was not until three and a half years after the issuance of the summons that the United States got around to asking for an order enforcing it. 26 U.S.C. § 7402(b); Reisman v. Caplin, supra, 375 U.S. at…
2Cases cited28 opinions
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- United States v. DixonSupreme Court of the United States · 1993
- Church of Scientology of California v. United StatesSupreme Court of the United States · 1992
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Clearfield Trust Co. v. United StatesSupreme Court of the United States · 1943
23 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Bourke v. Dun & Bradstreet Corp.Court of Appeals for the Seventh Circuit · 1998
- Teamsters & Employers Welfare Trust of Illinois v. Gorman Brothers Ready MixCourt of Appeals for the Seventh Circuit · 2002
- In Re Thomas R. Beaty and Nancy Z. Beaty, Debtors, Thomas R. Beaty v. David SelingerCourt of Appeals for the Ninth Circuit · 2002
- Junerous Cook v. City of ChicagoCourt of Appeals for the Seventh Circuit · 1999
- Cayuga Indian Nation of New York v. PatakiCourt of Appeals for the Second Circuit · 2005
43 more not listed; retrieve them via the Exa API.