Legal Opinion
United States v. Friedman
Court of Appeals for the Third Circuit
Decided March 22, 1976No. Nos. 75-1276, 75-1277 and 75-1480PublishedCited by 59 opinions
1Opinion of the Court
GIBBONS, Circuit Judge.
These appeals grow out of three separate proceedings in the district court for the enforcement, pursuant to 26 U.S.C. § 7604(b), of Internal Revenue Service (hereinafter IRS) summonses issued by Special Agent William L. Beerman in connection with an examination into the tax liabilities of Morris and Joy Kirshenbaum (hereinafter taxpayers) and the Ivy School of Professional Art, Inc. for the years 1969 through 1972. In one enforcement proceeding the respondents are three banks — Pittsburgh National Bank, Mellon Bank, N. A., and Equibank, N. A. In another the respondent…
2Cases cited30 opinions
- Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
- Textile Workers v. Lincoln Mills of Ala.Supreme Court of the United States · 1957
- United States v. PowellSupreme Court of the United States · 1964
- Moragne v. States Marine Lines, Inc.Supreme Court of the United States · 1970
- Clearfield Trust Co. v. United StatesSupreme Court of the United States · 1943
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3Cited by59 opinions
- United States v. KisCourt of Appeals for the Seventh Circuit · 1981
- United States v. Peter J. Serubo, Donald H. Brown, United States of America v. W. Thomas Plachter, Jr.Court of Appeals for the Third Circuit · 1979
- Securities and Exchange Commission v. Arthur Young & CompanyCourt of Appeals for the D.C. Circuit · 1978
- In Re: GRAND JURY INVESTIGATIONCourt of Appeals for the Third Circuit · 2006
- In re Domestic Drywall Antitrust LitigationDistrict Court, E.D. Pennsylvania · 2014
54 more not listed; retrieve them via the Exa API.