Legal Opinion
United States v. Newman
Court of Appeals for the Fifth Circuit
Decided April 14, 1971No. 28046PublishedCited by 61 opinions
1Opinion of the Court
JOHN R. BROWN, Chief Judge:
This case presents aspects of the procedures used to enforce an internal revenue summons. It involves not only the rights of the nontaxpayer witnesses summoned but those of the intervenor taxpayer as well. To wipe out an already worn out cliche, the slate is clean, but not because of a lack of learning earlier recorded. Rather the slate has been wiped clean of a good deal—including, undoubtedly, some of our own declarations in this prolific field. What brings this all about is the decision we have been waiting for in Donaldson,1 which affirmed our Mercurio decision.2
2Cases cited24 opinions
- Jenkins v. McKeithenSupreme Court of the United States · 1969
- United States v. PowellSupreme Court of the United States · 1964
- United States v. Morton Salt Co.Supreme Court of the United States · 1950
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Hannah v. LarcheSupreme Court of the United States · 1960
19 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. 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
- In Re EQUAL EMPLOYMENT OPPORTUNITY COMMISSION, PetitionerCourt of Appeals for the Fifth Circuit · 1983
- 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
56 more not listed; retrieve them via the Exa API.