Legal Opinion
United States v. Barth
Court of Appeals for the Second Circuit
Decided October 1, 1984No. 1443, Docket 84-6131PublishedCited by 25 opinions
1Opinion of the Court
GEORGE C. PRATT, Circuit Judge.
Respondents, Leslie R. Barth and five corporations of which he is president, appeal from an order of the United States District Court for the District of Connecticut, José A. Cabranes, Judge, enforcing five Internal Revenue Service (IRS) summonses pursuant to 26 U.S.C. § 7604(b) (1982). We reverse in part and affirm in part.
I
During the course of an investigation of Barth’s alleged failure to file corporate and personal federal income tax returns for the years 1976 through 1980, the IRS served five administrative summonses on Barth individually and in his…
2Cases cited11 opinions
- Hoffman v. United StatesSupreme Court of the United States · 1951
- United States v. PowellSupreme Court of the United States · 1964
- United States v. KordelSupreme Court of the United States · 1970
- United States v. RylanderSupreme Court of the United States · 1983
- Curcio v. United StatesSupreme Court of the United States · 1957
6 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- United States v. Hiram Stanley Sasser, IICourt of Appeals for the Tenth Circuit · 1992
- In Re Grand Jury Subpoenas Issued to Thirteen Corporations. United States of America v. Richard RoeCourt of Appeals for the Second Circuit · 1985
- United States v. LangCourt of Appeals for the Fourth Circuit · 1986
- United States v. George AlleeCourt of Appeals for the First Circuit · 1989
- In Re Three Grand Jury Subpoenas, Dated January 5, 1988. Richard Roe, Abc Corporation and Def L.P. v. United StatesCourt of Appeals for the Second Circuit · 1988
20 more not listed; retrieve them via the Exa API.