Legal Opinion
Tanoue v. Internal Revenue Service
District Court, D. Hawaii
Decided August 1, 1995No. 95-00008ACKPublishedCited by 3 opinions
1Opinion of the Court
ORDER DENYING DEFENDANT’S MOTION TO DISMISS AND GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT
KAY, Chief Judge.
BACKGROUND
Brian Tanoue (“Plaintiff’) was interviewed by the Internal Revenue Service (“IRS”) on several occasions in 1993 and 1994 during the course of a criminal tax investigation of David Chang. The IRS made recordings, memoranda, and notes of those interviews. On May 18, 1994, Plaintiff, as directed by summons, appeared before special agent Teraoka to give a handwriting exemplar. At the meeting Plaintiff refused to comply with the summons, refusing to give the exemplar. On…
2Cases cited30 opinions
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- National Labor Relations Board v. Sears, Roebuck & Co.Supreme Court of the United States · 1975
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3Cited by3 opinions
- Hull v. IRS, US DEPT. OF TREASURYCourt of Appeals for the Tenth Circuit · 2011
- Hull v. IRS, US DEPT. OF TREASURYCourt of Appeals for the Tenth Circuit · 2011
- Murphy v. Internal Revenue ServiceDistrict Court, D. Hawaii · 1999