Legal Opinion
United States v. Salter
Court of Appeals for the First Circuit
Decided October 15, 1970No. 7627PublishedCited by 61 opinions
1Opinion of the Court
McENTEE, Circuit Judge.
On June 25, 1969, respondent, Lester H. Salter, a Providence, Rhode Island attorney, was served with an administrative summons requiring him to testify before Special Agent Robert Gray of the Internal Revenue Service “concerning the tax liabilities of International Union of Operating Engineers, Local 57, for the years 1958 through 1968, inclusive.” This summons was issued pursuant to *69826 U.S.C. § 7602 (1964) which authorizes the Secretary of the Treasury or his delegate to issue administrative summonses
“[f]or the purpose of ascertaining the correctness of any return,…
2Cases cited20 opinions
- Hickman v. TaylorSupreme Court of the United States · 1947
- United States v. PowellSupreme Court of the United States · 1964
- Abel v. United StatesSupreme Court of the United States · 1960
- United States v. Procter & Gamble Co.Supreme Court of the United States · 1958
- United States v. ReynoldsSupreme Court of the United States · 1953
15 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- In Re Grand Jury Proceedings. In Re Jacqueline Schofield, WitnessCourt of Appeals for the Third Circuit · 1973
- United States v. GarrettCourt of Appeals for the Fifth Circuit · 1978
- United States v. McCarthyCourt of Appeals for the Third Circuit · 1975
- United States v. Lester Genser and Lawrence FormanCourt of Appeals for the Third Circuit · 1978
- United States v. Morgan Guaranty Trust Company, and Roger L. Keech and Sandra J. Keech, Intervenors-AppellantsCourt of Appeals for the Second Circuit · 1978
56 more not listed; retrieve them via the Exa API.