Legal Opinion
United States v. Bremicker
District Court, D. Minnesota
Decided October 31, 1973No. 3-73-Civ-240PublishedCited by 12 opinions
1Opinion of the Court
MEMORANDUM AND ORDER GRANTING ENFORCEMENT OF INTERNAL 'REVENUE SUMMONS
DEVITT, Chief Judge.
This matter is before the Court on application of the United States for enforcement of a summons issued by William G. Watson, a special agent of the Internal Revenue Service requiring the Commercial State Bank to produce for his examination certain deposit, withdrawal and loan records on several of its depositors. Section 7602 of Title 26 U. S.C. authorizes agents of the Internal Revenue Service to examine documents which may be relevant and material to the tax liability of any individual, and to summon…
2Cases cited6 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. Dauphin Deposit Trust Co.Court of Appeals for the Third Circuit · 1967
- James D. Harris v. United StatesCourt of Appeals for the Ninth Circuit · 1969
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Kansas Commission on Civil Rights v. Sears, Roebuck & Co.Supreme Court of Kansas · 1975
- United States v. BonnellDistrict Court, D. Minnesota · 1979
- Nichols v. Council on Judicial ComplaintsSupreme Court of Oklahoma · 1980
- United States v. Farmers & Merchants BankDistrict Court, C.D. California · 1975
- Laufman v. Oakley Building & Loan Co.District Court, S.D. Ohio · 1976
7 more not listed; retrieve them via the Exa API.