Legal Opinion
Henderson v. United States
District Court, D. South Carolina
Decided November 27, 1991No. Civ. A. 91-805-20KPublishedCited by 5 opinions
1Opinion of the Court
ORDER
HERLONG, District Judge.
This matter is before the court on a petition to quash certain Internal Revenue summonses.
The Internal Revenue Service (“IRS”) issued five (5) summonses between March 15, 1991 and June 7, 1991, in the course of an investigation of James M. Henderson and Ma,ry Henderson (collectively the “Hendersons”). The IRS was attempting to determine the correct federal income tax liability of the Hendersons for the years of 1985, 1986, 1987, 1988, and 1989, and to inquire into any offense connected with the administration or enforcement of the internal revenue laws. 1 The…
2Cases cited11 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- United States v. PowellSupreme Court of the United States · 1964
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. DavisCourt of Appeals for the Fifth Circuit · 1981
- In the Matter of the Tax Liability of Willis H. Newton, Lee M. Newton and Trio Manufacturing Company, Intervenors-Appellants, United States of America, and Douglas P. McCallum Special Agent, Internal Revenue Service v. George B. Pennington, Cpa, United States of America and Douglas P. McCallum Special Agent, Irs v. George B. Pennington, CpaCourt of Appeals for the Eleventh Circuit · 1983
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3Cited by5 opinions
- Commonwealth v. DeramoMassachusetts Supreme Judicial Court · 2002
- Mimick v. United StatesCourt of Appeals for the Eighth Circuit · 1991
- Commonwealth v. Martinez-GuzmanMassachusetts Appeals Court · 2010
- Commonwealth v. McEvoyMassachusetts Appeals Court · 2018
- Thomas O. Mimick and Michele R. Mimick v. United States of America, United States of America and Special Agent Mark A. Kula, Internal Revenue Service v. Thomas O. Mimick and Michele R. MimickCourt of Appeals for the Eighth Circuit · 1991