Legal Opinion
Tax Liabilities of Does v. United States
Court of Appeals for the Eighth Circuit
Decided January 27, 1989No. 87-5237 MNPublishedCited by 2 opinions
1Opinion of the Court
FAIRCHILD, Senior Circuit Judge.
The United States, having obtained leave of court, served a John Doe summons on Dayton Hudson Corporation (Dayton) requiring the production of records of Boundary Waters Restaurant for the year 1984. Boundary Waters Restaurant, Minnetonka, Minnesota, represents a small portion of Dayton’s business. The records (described in more detail in the summons) would reflect sales, employee identities, hours worked, tips reported by each employee, and retained copies of Forms W-2 and W-3.
Dayton has appealed from an order denying Dayton’s motion to quash the summons, and…
2Cases cited23 opinions
- United States v. PowellSupreme Court of the United States · 1964
- 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
- Donaldson v. United StatesSupreme Court of the United States · 1971
- United States v. BiscegliaSupreme Court of the United States · 1975
18 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- United States v. AbrahamsCourt of Appeals for the Ninth Circuit · 1990
- In The Matter Of The Tax Liabilities Of: John Does, All Unknown Employees Of Boundary Waters RestaurantCourt of Appeals for the Eighth Circuit · 1989