Legal Opinion
United States v. Powell
Supreme Court of the United States
Decided November 23, 1964No. 54PublishedCited by 1,431 opinions
1Opinion of the CourtJustice Harlan
In March 1963, the Internal Revenue Service, pursuant to powers afforded the Commissioner by § 7602 (2) of the Internal Revenue Code of 1954, summoned respondent Powell to appear before Special Agent Tiberino to give testimony and produce records relating to the 1958 and 1959 returns of the William Penn Laundry (the taxpayer), of which Powell was president. Powell appeared before the agent but refused to produce the records. Because the taxpayer’s returns had been once previously examined, and because the three-year statute of limitations barred assessment of additional deficiencies for those…
2Cases cited16 opinions
- United States v. Morton Salt Co.Supreme Court of the United States · 1950
- Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946
- Reisman v. CaplinSupreme Court of the United States · 1964
- Grant Foster and Foster Construction C.A., Intervenors-Appellants v. United StatesCourt of Appeals for the Second Circuit · 1959
- Martin v. Chandis Securities Co.Court of Appeals for the Ninth Circuit · 1942
11 more not listed; retrieve them via the Exa API.
3Cited by1,431 opinions
- United States of America and Robert W. Wallace v. Claude R. Wilson, Jr., and Modes, Inc.Court of Appeals for the Fifth Circuit · 1989
- Church of Scientology of California v. United StatesSupreme Court of the United States · 1992
- Carpenter v. United StatesSupreme Court of the United States · 2018
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Keene Corp. v. United StatesSupreme Court of the United States · 1993
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