Legal Opinion
United States of America and Joe M. Wilson, Special Agent, Internal Revenue Service v. William v. Held
Court of Appeals for the Sixth Circuit
Decided December 17, 1970No. 20672_1PublishedCited by 36 opinions
1Opinion of the Court
PHILLIPS, Chief Judge.
This is an appeal from an order of the District Court, 315 F.Supp. 352, enforcing an Internal Revenue Service summons issued under the authority of § 7602 of the Internal Revenue Code of 1954, 26 U.S.C. § 7602.
The summons was issued to William V. Held by a special agent of the Internal Revenue Service. It directed Held to produce specified records of sixteen named corporations and to testify with respect thereto. Held appeared on the return date but produced no records and refused to testify. To compel compliance with the summons, the United States and Special Agent…
2Cases cited21 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. WhiteSupreme Court of the United States · 1944
- United States v. KordelSupreme Court of the United States · 1970
- Wilson v. United StatesSupreme Court of the United States · 1910
- Curcio v. United StatesSupreme Court of the United States · 1957
16 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- United States v. TheodoreCourt of Appeals for the Fourth Circuit · 1973
- United States of America and Bruce B. MacK Revenue Agent, Internal Revenue Service v. Stanley M. WeingardenCourt of Appeals for the Sixth Circuit · 1973
- United States v. George Y. StriblingCourt of Appeals for the Sixth Circuit · 1971
- United States of America and Hubert J. Goodrich, Special Agent Internal Revenue Service v. Thomas F. Zack, as PresidentCourt of Appeals for the Ninth Circuit · 1975
- United States v. TheodoreCourt of Appeals for the Fourth Circuit · 1973
31 more not listed; retrieve them via the Exa API.