Legal Opinion
United States of America and Edward H. Jackson, Revenue Agent, Internal Revenue Service v. Herbert Gottlieb and the Florida Trade Exchange, Inc.
Court of Appeals for the Eleventh Circuit
Decided August 22, 1983No. 82-5555PublishedCited by 11 opinions
1Opinion of the Court
R. LANIER ANDERSON, III, Circuit Judge:
This is another in a series of cases involving summonses issued by the Internal Revenue Service (“IRS”) to obtain the names and addresses of the members of various barter exchanges during the course of audits of the exchanges. The district court refused to enforce the summons on the ground that the IRS had not complied with the special provisions for John Doe summonses set forth in 26 U.S.C.A. § 7609(f) (West Supp.1983). 1 We reverse.
The facts are simple and undisputed. Appellee Gottlieb is the founder and former president of the Florida Trade Exchange,…
2Cases cited11 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. BiscegliaSupreme Court of the United States · 1975
6 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Tiffany Fine Arts, Inc. v. United StatesSupreme Court of the United States · 1985
- Wayne R. La Mura v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
- United States v. Tiffany Fine Arts, Inc.Court of Appeals for the Second Circuit · 1983
- Michael Presley v. United StatesCourt of Appeals for the Eleventh Circuit · 2018
- Stewart v. United StatesCourt of Appeals for the Ninth Circuit · 2008
6 more not listed; retrieve them via the Exa API.