Legal Opinion
United States of America v. Arthur Andersen & Co., and Good Hope Industries, Inc., Intervenor
Court of Appeals for the First Circuit
Decided June 16, 1980No. 79-1405PublishedCited by 18 opinions
1Opinion of the Court
COFFIN, Chief Judge.
This is an appeal arising out of an effort by petitioner Internal Revenue Service to enforce a summons under 26 U.S.C. § 7602. The summons, issued in the course of a tax investigation of intervenor Good Hope Industries, Inc., ordered Good Hope’s accounting firm, respondent Arthur Andersen &, Co., to produce certain “tax accrual workpa-pers” 1 and to testify concerning them. Both intervenor and respondent appealed from a district court judgment allowing the petition to enforce summons. After failing to obtain a stay of enforcement pending appeal from the district court,…
2Cases cited9 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Couch v. United StatesSupreme Court of the United States · 1973
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- Cohen v. GrossCourt of Appeals for the Third Circuit · 1963
- United States v. Arthur Andersen & Co.Court of Appeals for the First Circuit · 1980
4 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Cavallaro v. United StatesCourt of Appeals for the First Circuit · 2002
- United States of America and Earl E. Hart, Revenue Agent of the Internal Revenue Service v. Stanley P. GimbelCourt of Appeals for the Seventh Circuit · 1986
- United States v. Charles Howard JungelsCourt of Appeals for the Seventh Circuit · 1990
- In Re GreeneDistrict Court, S.D. New York · 1985
- In Re SpencerUnited States Bankruptcy Court, N.D. California · 1991
13 more not listed; retrieve them via the Exa API.