Legal Opinion
United States v. Berkowitz
District Court, E.D. Pennsylvania
Decided March 7, 1973No. Civ. A. 72-207PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
TROUTMAN, District Judge.
Before the Court is the Government’s petition to enforce a summons issued by the Internal Revenue Service [IRS]. The summons, issued by Special Agent Pennington, pursuant to 26 U.S.C. § 7602, 1 directed respondents, A&M Berk Tax Service [Berk] and Arnold Berkowitz to appear and produce the names, addresses and Social Security numbers of all clients and customers for whom they prepared 1971 Federal Income Tax Returns. Respondents filed a motion to quash the summons alleging that such summons was illegal and unconstitutional. This motion was denied…
2Cases cited9 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 of America and Ralph L. Guyette, Special Agent, Internal Revenue Service v. John B. HarringtonCourt of Appeals for the Second Circuit · 1968
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States of America and Albert J. Valentas, Internal Revenue Agent v. Humble Oil & Refining CompanyCourt of Appeals for the Fifth Circuit · 1974
- United States v. SchmidtDistrict Court, M.D. Pennsylvania · 1973
- Commissioner of Revenue v. BobackMassachusetts Appeals Court · 1981
- United States v. ArmourDistrict Court, D. Connecticut · 1974
- United States v. SchmidtDistrict Court, M.D. Pennsylvania · 1973
2 more not listed; retrieve them via the Exa API.