Legal Opinion

United States v. Davey

Court of Appeals for the Second Circuit

Decided September 27, 1976No. Nos. 1089, 1298, Dockets 76-6040, 76-6042PublishedCited by 47 opinions

1Opinion of the Court

MANSFIELD, Circuit Judge:

Upon this appeal and cross-appeal growing out of the efforts of the Internal Revenue Service (“IRS”) to require a taxpayer, The Continental Corporation (“Continental”), to produce certain data in connection with the auditing of its tax returns, the central issue is whether the IRS may by summons issued pursuant to § 7602 of the Internal Revenue Code, 26 U.S.C. § 7602,1 compel the taxpayer to produce a computer tape comprising part of its financial record-keeping system, as distinguished from print-outs or duplicates of the tape. We hold that the IRS is entitled to the…

2Cases cited14 opinions

United States v. PowellSupreme Court of the United States · 1964
Grant Foster and Foster Construction C.A., Intervenors-Appellants v. United StatesCourt of Appeals for the Second Circuit · 1959
United States of America and Ralph L. Guyette, Special Agent, Internal Revenue Service v. John B. HarringtonCourt of Appeals for the Second Circuit · 1968
United States v. Richard Allen De GeorgiaCourt of Appeals for the Ninth Circuit · 1969
United States v. Joseph RussoCourt of Appeals for the Sixth Circuit · 1973

9 more not listed; retrieve them via the Exa API.

3Cited by47 opinions

United States v. DavisCourt of Appeals for the Fifth Circuit · 1981
Securities and Exchange Commission v. Arthur Young & CompanyCourt of Appeals for the D.C. Circuit · 1978
United States of America and Anthony Carsanaro, Revenue Agent, Internal Revenue Service v. The Freedom Church and Reverend Richard M. DoncasterCourt of Appeals for the First Circuit · 1979
Equal Employment Opportunity Commission v. Maryland Cup CorporationCourt of Appeals for the Fourth Circuit · 1986
United States v. Balanced Financial Management, Inc.Court of Appeals for the Tenth Circuit · 1985

42 more not listed; retrieve them via the Exa API.