Legal Opinion
United States v. Garden State National Bank
Court of Appeals for the Third Circuit
Decided October 10, 1979No. Nos. 79-1425 to 79-1428, 79-1681 and 79-1682PublishedCited by 69 opinions
1Opinion of the Court
OPINION OF THE COURT
GARTH, Circuit Judge.
These appeals call upon us once again to review the enforcement procedures pertaining to Internal Revenue summonses. In Nos. 79-1425 through 79-1428, taxpayers Shafer and Boot Strap, Ltd. appeal from the district court’s order enforcing summonses issued to banks for the production of records relating to taxpayers’ liability. In No. 79-1681, Marilee Shafer, in addition to Shafer and Boot Strap, Ltd., appeals. A similar appeal is presented by taxpayers Roger and Sandra Keech and Lakeville Fasteners, Inc. at No. 79-1682.1
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2Cases cited15 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Helvering v. GowranSupreme Court of the United States · 1937
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. Peter J. Serubo, Donald H. Brown, United States of America v. W. Thomas Plachter, Jr.Court of Appeals for the Third Circuit · 1979
10 more not listed; retrieve them via the Exa API.
3Cited by69 opinions
- United States v. DavisCourt of Appeals for the Fifth Circuit · 1981
- United States v. KisCourt of Appeals for the Seventh Circuit · 1981
- United States of America and Dennis J. Hanzel, Special Agent, Internal Revenue Service v. Jay T. WillCourt of Appeals for the Sixth Circuit · 1982
- United States v. HarrisCourt of Appeals for the Fifth Circuit · 1980
- Bruce Pickel and Lauren Pickel v. United StatesCourt of Appeals for the Third Circuit · 1984
64 more not listed; retrieve them via the Exa API.