Legal Opinion
United States v. Toyota Motor Corp.
District Court, C.D. California
Decided April 8, 1983No. CV 83-0687-CHHPublishedCited by 25 opinions
1Opinion of the Court
MEMORANDUM OPINION
CYNTHIA HOLCOMB HALL, District Judge.
This is an action brought under section 7604 of the Internal Revenue Code, 26 U.S.C. § 7604, 1 to enforce two summonses, 2 one issued to Toyota Motor Corporation, a Japanese corporation (“Toyota Japan”), and the other to Toyota Japan’s wholly-owned subsidiary, Toyota Motor Sales, U.S.A., Inc. (“Toyota U.S.A.”). The Internal Revenue •Service (“IRS”) issued these summonses during the course of an audit of Toyota U.S.A.’s income tax liability for fiscal years 1975 through 1978, in order to determine whether Toyota U.S.A. shifted any of its…
2Cases cited37 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- World-Wide Volkswagen Corp. v. WoodsonSupreme Court of the United States · 1980
- Ashwander v. Tennessee Valley AuthoritySupreme Court of the United States · 1936
- Hanna v. PlumerSupreme Court of the United States · 1965
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3Cited by25 opinions
- Loredana Ranza v. Nike, Inc.Court of Appeals for the Ninth Circuit · 2015
- Doe v. Unocal Corp.Court of Appeals for the Ninth Circuit · 2001
- Estate of Thomson Ex Rel. Estate of Rakestraw v. Toyota Motor Corp. WorldwideCourt of Appeals for the Sixth Circuit · 2008
- Copiers Typewriters Calculators, Inc. v. Toshiba Corp.District Court, D. Maryland · 1983
- DeSantis v. Hafner Creations, Inc.District Court, E.D. Virginia · 1996
20 more not listed; retrieve them via the Exa API.