Legal Opinion
United States v. Barter Systems, Inc.
District Court, D. Nebraska
Decided September 16, 1981No. Civ. 81-0-191PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM OPINION
SCHATZ, District Judge.
This action is before the Court to enforce an Internal Revenue Service (IRS) summons pursuant to 26 U.S.C. §§ 7402(b) and 7604(a). The summons was served on the respondents, Barter Systems, Inc. (BSI) and Harry Hayter, president of BSI, on September 9, 1980. On April 8, 1981, an order was issued directing respondents to show cause why they should not be compelled to comply with the summons. A hearing was held on this matter on May 4, 1981, and based on the evidence presented and the briefs of counsel, the Court enters the following memorandum opinion.
Th…
2Cases cited5 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. TheodoreCourt of Appeals for the Fourth Circuit · 1973
- United States of America, and Robert Beisner, Revenue Agent of the Internal Revenue Service v. George E. FlaggCourt of Appeals for the Eighth Circuit · 1980
3Cited by7 opinions
- Baker v. CommissionerUnited States Tax Court · 1987
- Baker v. CommissionerUnited States Tax Court · 1987
- In re Air Crash Near Peixoto De Azeveda, Brazil, on September 29, 2006Court of Appeals for the Second Circuit · 2009
- Joseph, DVM v. Dylan MechanicalSuperior Court of Guam · 2021
- Ng v. Nissan North America, Inc.District Court, N.D. California · 2024
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