David Lash, Treasurer, David's, Inc. v. Laurence A. Nighosian, Revenue Agent, Internal Revenue Service
Court of Appeals for the First Circuit
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
- Carroll v. United StatesSupreme Court of the United States · 1925
- Brinegar v. United StatesSupreme Court of the United States · 1949
- Draper v. United StatesSupreme Court of the United States · 1959
- 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
- United States v. O'CONNORDistrict Court, D. Massachusetts · 1953
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3Cited by24 opinions
- United States v. PowellSupreme Court of the United States · 1964
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- United States of America and Ralph L. Guyette, Special Agent, Internal Revenue Service v. John B. HarringtonCourt of Appeals for the Second Circuit · 1968
- United States v. SalterCourt of Appeals for the First Circuit · 1970
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