Legal Opinion
King v. United States
District Court, D. Nebraska
Decided September 2, 1987No. CV. 87-0-5PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM OPINION
STROM, Chief Judge.
This matter is before the Court on taxpayers’ petition to quash an Internal Revenue Summons (Filing No. 1) and respondent’s motion for summary enforcement of the summons (Filing No. 4).
A Special Agent of the Internal Revenue Service (IRS), Dale H. Bahney, has been assigned to investigate the federal tax liabilities of petitioners Lawrence E. King, Jr., and Alice G. King, for the taxable years 1982 and 1983, and to determine whether any violations of the Internal Revenue laws have occurred. As part of his investigation, Agent Bahney learned that petitioners…
2Cases cited11 opinions
- Buckley v. ValeoSupreme Court of the United States · 1976
- Fisher v. United StatesSupreme Court of the United States · 1976
- United States v. PowellSupreme Court of the United States · 1964
- United States v. MoonCourt of Appeals for the Eighth Circuit · 1980
- Ponsford v. United StatesCourt of Appeals for the Ninth Circuit · 1985
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3Cited by7 opinions
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- Raikos v. Bloomfield State BankDistrict Court, S.D. Indiana · 1989
- Fisher v. United StatesDistrict Court, W.D. Washington · 2009
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