Legal Opinion
United States v. Exxon Co., U.S.A.
District Court, D. Maryland
Decided April 14, 1978No. Civ. HM 78-157PublishedCited by 21 opinions
1Opinion of the Court
HERBERT F. MURRAY, District Judge.
The United States and W. Donald Bell, a Special Agent of the Internal Revenue Ser vice (sometimes referred to as IRS) have filed a Petition under Section 7402(b) and 7604(a) of the Internal Revenue Code of 1954 to enforce an Internal Revenue Service summons served on October 27,1977 on the respondent, Exxon Company, U.S.A. (Exxon) which maintains offices in Maryland. The summons directed that the respondent appear before Special Agent Bell on November 10, 1977 to testify and produce certain documents. Respondent failed to comply with the summons and this…
2Cases cited10 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
- United States v. BlueSupreme Court of the United States · 1966
- United States v. NewmanCourt of Appeals for the Fifth Circuit · 1971
5 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Gerald J. Rapp and Mary H. Rapp v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- United States v. Manchel, Lundy and LessinDistrict Court, E.D. Pennsylvania · 1979
- United States v. BergCourt of Appeals for the Eighth Circuit · 1980
- United States v. ShivlockDistrict Court, D. Colorado · 1978
- United States v. Income Realty & Mortgage, Inc.Court of Appeals for the Tenth Circuit · 1979
16 more not listed; retrieve them via the Exa API.