Legal Opinion
United States v. Tratner
Court of Appeals for the Seventh Circuit
Decided February 18, 1975No. Nos. 74-1166, 74-1167PublishedCited by 26 opinions
1Opinion of the Court
HASTINGS, Senior Circuit Judge.
The United States and the taxpayer, Marvin L. Tratner, both appeal from the decision of the district court granting in part and denying in part the government’s petition to enforce an Internal Revenue summons brought pursuant to Title 26, U.S.C., Sections 7402(b) and 7602.
On February 18, 1971, taxpayer, an attorney, made a $10,000 cash deposit to his checking account numbered 428 619 1 at the Harris Trust and Savings Bank and on February 22, 1971, he wrote a $10,000 check on that account. The account is an escrow account of the kind commonly maintained by…
2Cases cited13 opinions
- Reisman v. CaplinSupreme Court of the United States · 1964
- United States v. Louis KovelCourt of Appeals for the Second Circuit · 1961
- Edward E. Colton and Lillian Kaltman v. United States of America, United States of America v. Edward E. ColtonCourt of Appeals for the Second Circuit · 1962
- Baird v. KoernerCourt of Appeals for the Ninth Circuit · 1960
- Falsone v. United StatesCourt of Appeals for the Fifth Circuit · 1953
8 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- United States of America and William C. McCormick Special Agent, Irs v. J. Martin LawlessCourt of Appeals for the Seventh Circuit · 1983
- American Standard Inc. v. Pfizer Inc. And Howmedica, Inc., and Biomet, Inc.Court of Appeals for the Federal Circuit · 1987
- In the Matter of Carl Walsh, a Witness Before the Special September 1978 Grand Jury. Appeal of United States of AmericaCourt of Appeals for the Seventh Circuit · 1980
- In Re GRAND JURY INVESTIGATIONCourt of Appeals for the Sixth Circuit · 1983
- Federal Trade Commission v. Milton ShaffnerCourt of Appeals for the Seventh Circuit · 1980
21 more not listed; retrieve them via the Exa API.