Legal Opinion
United States v. Arthur Andersen & Co.
District Court, D. Massachusetts
Decided July 23, 1979No. Civ. A. 78-3227-FPublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM
FREEDMAN, District Judge.
FACTS
This action is brought, pursuant to Sections 7402(b) and 7604(a) of the Internal Revenue Code of 1954, 26 U.S.C. §§ 7402(b), 7604(a), seeking judicial enforcement of an Internal Revenue summons. Petitioner Francis V. Murphy is a Special Agent of the Internal Revenue Service (IRS), who is empowered to issue summons under authority granted to IRS by Section 7602 of the Internal Revenue Code of 1954, 26 U.S.C. § 7602. See also Treasury Regulation § 301.7602-1, 26 C.F.R. § 301.7602-1; and IRS Delegation Order No. 4 (Rev. 4, August 22, 1977), 42 Fed.Reg.…
2Cases cited27 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. LaSalle National BankSupreme Court of the United States · 1978
- United States v. BiscegliaSupreme Court of the United States · 1975
22 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. Arthur Young & Company, and Amerada Hess Corporation, Intervenor-Respondent-AppellantCourt of Appeals for the Second Circuit · 1982
- United States v. Arthur Young & Co.District Court, S.D. New York · 1980
- United States v. Leaseway Transportation Corp.District Court, N.D. Ohio · 1981
- United States v. Nanlo, Inc.District Court, D. Massachusetts · 1981
- United States v. Price Waterhouse & Co.District Court, N.D. Illinois · 1981
3 more not listed; retrieve them via the Exa API.