Legal Opinion
United States v. Arthur Andersen & Co.
Court of Appeals for the First Circuit
Decided March 31, 1980No. 79-1411PublishedCited by 28 opinions
1Opinion of the Court
COFFIN, Chief Judge.
This is an appeal from an order of the United States District Court for the District of Massachusetts enforcing an Internal Revenue Service summons issued to the appellant, Arthur Andersen & Co. (“Andersen”). Andersen’s appeal asserts that this summons did not meet the relevance requirement of 26 U.S.C. § 7602.1 The IRS, *722in addition to arguing the propriety of the district court’s order enforcing its summons, filed a motion to dismiss Andersen’s appeal as moot. Because we find the question of mootness dispositive, we do not reach the merits of Andersen’s appeal.
The summons…
2Cases cited24 opinions
- Southern Pacific Terminal Co. v. Interstate Commerce CommissionSupreme Court of the United States · 1911
- Nebraska Press Assn. v. StuartSupreme Court of the United States · 1976
- Weinstein v. BradfordSupreme Court of the United States · 1975
- First Nat. Bank of Boston v. BellottiSupreme Court of the United States · 1978
- United States v. PowellSupreme Court of the United States · 1964
19 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- United States v. KisCourt of Appeals for the Seventh Circuit · 1981
- Cronin v. StrayerMassachusetts Supreme Judicial Court · 1984
- Paul Gluck and Ina Gluck v. United States of America, Sidney Stein Stein & Stein Stein's Foot Specialties, Inc. v. United StatesCourt of Appeals for the Third Circuit · 1985
- United States v. BarrettCourt of Appeals for the Fifth Circuit · 1988
- Hefti v. CommissionerUnited States Tax Court · 1991
23 more not listed; retrieve them via the Exa API.