Legal Opinion
United States of America v. Edmond Matras
Court of Appeals for the Eighth Circuit
Decided November 29, 1973No. 73-1108PublishedCited by 39 opinions
1Opinion of the Court
MATTHES, Senior Circuit Judge.
This is an appeal from an order of the district court denying a petition by the United States to secure enforcement of a summons issued by the Internal Revenue Service (IRS) under § 7602 of the Internal Revenue Code of 1954, 26 U.S.C. § 7602. The summons, dated June 9, 1972, directed Edmond Matras, manager of the tax division of Northern Natural Gas Company, to appear before a designated IRS agent at a fixed time and place and produce all 1969 and 1970 company-wide budgets of Northern and its subsidiary and affiliated companies as an aid to the IRS routine…
2Cases cited12 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- 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. John G. McKay Jr.Court of Appeals for the Fifth Circuit · 1967
- United States v. GiordanoCourt of Appeals for the Eighth Circuit · 1969
7 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- United States v. BiscegliaSupreme Court of the United States · 1975
- United States of America and John Dezelar v. David L. Holmes, as Bishop and Director of the Miletus Church, Inc.Court of Appeals for the Fifth Circuit · 1980
- United States v. DaveyCourt of Appeals for the Second Circuit · 1976
- United States of America and Joseph R. Rouleau, Special Agent of the Internal Revenue Service v. Gideon Goldman, Certified Public AccountantCourt of Appeals for the Ninth Circuit · 1980
- United States v. Oscar S. Wyatt, Jr., Coastal States Gas Corp., Intervenor-AppelleeCourt of Appeals for the Fifth Circuit · 1981
34 more not listed; retrieve them via the Exa API.