Legal Opinion
Zimmer v. Connett
Court of Appeals for the Ninth Circuit
Decided February 17, 1981No. Nos. 79-3048, 79-3734PublishedCited by 10 opinions
1Opinion of the Court
SNEED, Circuit Judge:
The Internal Revenue Service (I.R.S. or Service), pursuant to 26 U.S.C. § 7605(b), previously audited taxpayers Zimmer’s 1975 joint income tax return and taxpayers Vallerand’s 1975 and 1976 joint income tax returns. Thereafter, it notified taxpayers that it found it necessary to reexamine taxpayers’ books and records for those years. Taxpayers petitioned the District Director to revoke the notice of reexamination or to grant them a hearing thereon. The District Director denied both requests and so notified taxpayers. Taxpayers thereafter filed the instant actions, basing…
2Cases cited11 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Reisman v. CaplinSupreme Court of the United States · 1964
- Rena Falik v. The United States of AmericaCourt of Appeals for the Second Circuit · 1965
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3Cited by10 opinions
- Church of Scientology of California v. United States of America and Sandra Baker, Revenue OfficerCourt of Appeals for the Ninth Circuit · 1990
- Twitter, Inc. v. Ken PaxtonCourt of Appeals for the Ninth Circuit · 2022
- Sorenson v. Secretary of the Treasury of the United StatesDistrict Court, W.D. Washington · 1982
- United States v. PolkCourt of Appeals for the Ninth Circuit · 1987
- United States v. PolkCourt of Appeals for the First Circuit · 1987
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