Legal Opinion
Anderson v. Internal Revenue Service
District Court, D. Wyoming
Decided March 8, 1974No. 5955PublishedCited by 5 opinions
1Opinion of the Court
JUDGE’S MEMORANDUM
KERR, District Judge.
Plaintiffs in this action have brought suit challenging the validity of a summons issued by an Internal Revenue Service agent pursuant to 26 U.S.C. § 7602. Plaintiffs have requested that a three-judge court be convened to consider their challenges to the constitutionality of the aforementioned statute; to restrain and enjoin compliance with the summons by the plaintiffs’ bank and its agents or employees, on whom the summons was served.
The Internal Revenue Service, pursuant to 26 U.S.C. § 7602, issued a summons to co-defendant Hilltop National Bank to…
2Cases cited24 opinions
- Murphy v. Waterfront Commission of New York HarborSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Couch v. United StatesSupreme Court of the United States · 1973
- Reisman v. CaplinSupreme Court of the United States · 1964
- Perlman v. United StatesSupreme Court of the United States · 1918
19 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Fay Anderson v. United StatesCourt of Appeals for the Eighth Circuit · 1977
- Mitchell v. CarlsonDistrict Court, D. Kansas · 1975
- Grutka v. National Labor Relations BoardDistrict Court, N.D. Indiana · 1976
- ANDERSON v. COMMISSIONERUnited States Tax Court · 1978
- Ames v. Department of TreasuryHigh Court of American Samoa · 2000