Legal Opinion
Bruce Pickel and Lauren Pickel v. United States
Court of Appeals for the Third Circuit
Decided October 5, 1984No. 83-5672, 83-5684PublishedCited by 49 opinions
1Opinion of the Court
OPINION OF THE COURT
BECKER, Circuit Judge.
The government appeals from an order of the United States District Court for the Western District of Pennsylvania quashing two summonses issued, pursuant to 26 U.S.C. § 7602 (1983), by the Internal Revenue Service. The. district court refused to enforce the summonses because of the violation of a sequestration order by a government agent, the refusal of the government to identify an FBI informant, and the court’s conclusion that the IRS was acting in “bad faith” by using its civil arm to develop a criminal case. We reverse and remand for further…
2Cases cited17 opinions
- Link v. Wabash RailroadSupreme Court of the United States · 1962
- Roviaro v. United StatesSupreme Court of the United States · 1957
- United States v. PowellSupreme Court of the United States · 1964
- Societe Internationale Pour Participations Industrielles Et Commerciales, S. A. v. RogersSupreme Court of the United States · 1958
- Donaldson v. United StatesSupreme Court of the United States · 1971
12 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Douglas Emmons v. Robert McLaughlin Donald Ratliff, Gary Dewalt, City of Norwalk, Reese WinemanCourt of Appeals for the Sixth Circuit · 1989
- Walter M. Guyer v. Jeffrey A. BeardCourt of Appeals for the Third Circuit · 1990
- In Re Asbestos Products Liability Litigation (No. VI)Court of Appeals for the Third Circuit · 2013
- United States v. Westinghouse Electric CorporationCourt of Appeals for the Third Circuit · 1986
- Martin G. Groder v. United StatesCourt of Appeals for the Fourth Circuit · 1987
44 more not listed; retrieve them via the Exa API.