Legal Opinion

David Lash, Treasurer, David's, Inc. v. Laurence A. Nighosian, Revenue Agent, Internal Revenue Service

Court of Appeals for the First Circuit

Decided February 29, 1960No. 5537_1PublishedCited by 24 opinions

1Opinion of the Court

WOODBURY, Chief Judge.

This is an appeal from an order of the United States District Court for the District of Massachusetts directing-the respondent, as the treasurer of David’s Inc., to appear with specified corporate records before a revenue agent, of the Internal Revenue Service at a given time and place to testify as to the tax liability of David’s, Inc., for the years-1952 to 1955, inclusive. 1

David’s, Inc., to be referred to as the-taxpayer hereinafter, is engaged in the-loan business in Fall River, Massachusetts. Its returns for the fiscal years'-1952 and 1953 were examined by…

2Cases cited7 opinions

  1. Carroll v. United StatesSupreme Court of the United States · 1925
  2. Brinegar v. United StatesSupreme Court of the United States · 1949
  3. Draper v. United StatesSupreme Court of the United States · 1959
  4. Clifford O. Boren, Delta M. Boren and Clifford O. Boren Contracting Co., Inc. v. Lloyd M. Tucker, Special Agent, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1957
  5. United States v. O'CONNORDistrict Court, D. Massachusetts · 1953

2 more not listed; retrieve them via the Exa API.

3Cited by24 opinions

  1. United States v. PowellSupreme Court of the United States · 1964
  2. United States v. RoundtreeCourt of Appeals for the Fifth Circuit · 1969
  3. Royal G. Bouschor v. United StatesCourt of Appeals for the Eighth Circuit · 1963
  4. United States of America and Ralph L. Guyette, Special Agent, Internal Revenue Service v. John B. HarringtonCourt of Appeals for the Second Circuit · 1968
  5. United States v. SalterCourt of Appeals for the First Circuit · 1970

19 more not listed; retrieve them via the Exa API.

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