Legal Opinion
United States v. Richard W. (Dick) Rylander, Sr.
Court of Appeals for the Ninth Circuit
Decided September 4, 1981No. 80-4594, 80-4595PublishedCited by 34 opinions
1Opinion of the Court
FLETCHER, Circuit Judge:
This is an appeal from an order holding Rylander in civil contempt for failure to comply with an IRS summons. The court below ordered Rylander incarcerated until he produces the records described in the summons or testifies as to why he cannot do so. Rylander appeals pursuant to 28 U.S.C. § 1826(b) and 28 U.S.C. § 1291. We hold that the government has not met its burden of proving that Rylander has the specified records, and we reverse and remand.
I
FACTS
These contempt proceedings arose out of an IRS attempt to investigate the tax liability of two corporations, Rylander…
2Cases cited17 opinions
- Texas Department of Community Affairs v. BurdineSupreme Court of the United States · 1981
- United States v. PowellSupreme Court of the United States · 1964
- Maggio v. ZeitzSupreme Court of the United States · 1948
- Curcio v. United StatesSupreme Court of the United States · 1957
- Richard Davis v. Robert H. FendlerCourt of Appeals for the Ninth Circuit · 1981
12 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- United States v. RylanderSupreme Court of the United States · 1983
- Falstaff Brewing Corporation, General Brewing Company S & P Company v. Miller Brewing Company, and Philip Morris, IncorporatedCourt of Appeals for the Ninth Circuit · 1983
- Donovan v. MazzolaCourt of Appeals for the Ninth Circuit · 1983
- Jane Fortin, Etc. v. Commissioner of the Massachusetts Department of Public WelfareCourt of Appeals for the First Circuit · 1982
- United States v. Richard W. (Dick) Rylander, Sr.Court of Appeals for the Ninth Circuit · 1983
29 more not listed; retrieve them via the Exa API.