Legal Opinion
Thomas M. Cook and Carol L. Cook v. United States
Court of Appeals for the Sixth Circuit
Decided January 21, 1997No. 95-2055PublishedCited by 15 opinions
1Opinion of the Court
KRUPANSKY, Circuit Judge.
The plaintiffs-appellants, Thomas M. Cook (“Cook”) and Carol L. Cook, a married couple (“the Cooks”) have contested the district court’s dismissal, for failure to state a claim, of their petition to quash an administrative summons issued by the Internal Revenue Service (“I.R.S.” or the Service ). The summons demanded production of certain third-party bank records sought in furtherance of an investigation of the Cooks’ tax returns. Thé Cooks alleged that the summons should be quashed because notice thereof was served upon them one day out of rule dictated by 26 U.S.C.…
2Cases cited12 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. Robert W. Ritchie, Personally and in His Capacity as a Partner/officer of Ritchie, Fels & Dillard, P.C.Court of Appeals for the Sixth Circuit · 1994
- Escoe v. ZerbstSupreme Court of the United States · 1935
- United States v. JamesSupreme Court of the United States · 1986
- Kenneth M. Romstadt v. Allstate Insurance CompanyCourt of Appeals for the Sixth Circuit · 1995
7 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Adam Berry v. Experian Info. SolutionsCourt of Appeals for the Sixth Circuit · 2024
- Federal Express Corporation v. United States Postal ServiceCourt of Appeals for the Sixth Circuit · 1998
- General Medicine, P.C. v. Alex AzarCourt of Appeals for the Sixth Circuit · 2020
- Adamowicz v. United StatesCourt of Appeals for the Second Circuit · 2008
- Jewell v. United StatesCourt of Appeals for the Tenth Circuit · 2014
10 more not listed; retrieve them via the Exa API.