Legal Opinion
United States v. Abrahams
Court of Appeals for the Ninth Circuit
Decided June 8, 1990No. Nos. 88-5901, 88-5653PublishedCited by 36 opinions
1Opinion of the Court
CANBY, Circuit Judge:
The United States appeals from an order of the district court granting limited enforcement of a summons issued by the Internal Revenue Service. Charles Abra-hams, the summonee, cross appeals. We affirm in part, vacate in part, and remand.
I. FACTS
Abrahams is an attorney who prepares income tax returns for his clients, and also represents many of them in disputes with the Internal Revenue Service before the Tax and Claims Courts. As a preparer, Abrahams’ routine practice has been to file amended client returns, which claim new deductions, just before the close of the…
2Cases cited52 opinions
- United States v. PowellSupreme Court of the United States · 1964
- 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. ZolinSupreme Court of the United States · 1989
- United States v. LaSalle National BankSupreme Court of the United States · 1978
47 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- United States v. Construction Products Research, Inc. Five Star Products, Inc. And H. Nash BabcockCourt of Appeals for the Second Circuit · 1996
- United States of America Charles L. Gresham, Revenue Officer of the Internal Revenue Service v. David O. Saunders and Sharon SaundersCourt of Appeals for the Ninth Circuit · 1991
- Evergreen Trading, LLC ex rel. GN Investments, LLC v. United StatesUnited States Court of Federal Claims · 2007
- Lexington Public Library v. ClarkKentucky Supreme Court · 2002
- United States v. Robert T. GilleranCourt of Appeals for the Ninth Circuit · 1993
31 more not listed; retrieve them via the Exa API.