Legal Opinion
United States v. Hankins
Court of Appeals for the Fifth Circuit
Decided January 12, 1978No. Nos. 76-3467 and 77-1967PublishedCited by 51 opinions
1Opinion of the Court
COLEMAN, Circuit Judge.
This is a consolidated appeal. No. 76-3467 is taken from orders of the District Court for the Northern District of Mississippi enforcing several summonses directed by the Internal Revenue Service to A. Burton Hankins, Hugh Montgomery, and Robert Lewis Smith, 26 U.S.C., § 7602.
No. 77-1967 is from a subsequent order of the Court finding Hankins in contempt of its earlier enforcement order and Montgomery in contempt for refusing to answer questions in open court.
We affirm in part, reverse in part, and dismiss Montgomery’s appeal in No. 77-1967 for lack of appellate…
2Cases cited13 opinions
- Boyd v. United StatesSupreme Court of the United States · 1886
- Fisher v. United StatesSupreme Court of the United States · 1976
- 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
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3Cited by51 opinions
- United States v. DavisCourt of Appeals for the Fifth Circuit · 1981
- Certain Complaints Under Investigation by an Investigating Committee of Judicial Council of Eleventh Circuit. v. MercerCourt of Appeals for the Eleventh Circuit · 1986
- Petroleos Mexicanos v. Crawford Enterprises, Inc.Court of Appeals for the Fifth Circuit · 1987
- Sizzler Family Steak Houses v. Western Sizzlin Steak House, Inc.Court of Appeals for the Eleventh Circuit · 1986
- United States v. Melina AliCourt of Appeals for the Fourth Circuit · 2017
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