Legal Opinion
United States v. Theodore
Court of Appeals for the Fourth Circuit
Decided May 31, 1973No. 72-2390PublishedCited by 49 opinions
1Opinion of the Court
SOBELOFF, Senior Circuit Judge:
This appeal results from a proceeding initiated by the Internal Revenue Service to enforce an administrative summons issued pursuant to 26 U.S.C. § 7602.1 This section authorizes IRS to summon anyone in possession of pertinent records to appear and produce them, for the purpose of either ascertaining the correctness of any return or determining the correct tax liability of any person. Section 7604(b)2 then authorizes District Courts to enforce 7602 summonses. In the instant case, the District Court ordered Charles Theodore, vice president of Theodore Accounting…
2Cases cited17 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Hale v. HenkelSupreme Court of the United States · 1906
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Essgee Co. of China v. United StatesSupreme Court of the United States · 1923
- United States of America and Ralph L. Guyette, Special Agent, Internal Revenue Service v. John B. HarringtonCourt of Appeals for the Second Circuit · 1968
12 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. DavisCourt of Appeals for the Fifth Circuit · 1981
- United States v. BiscegliaSupreme Court of the United States · 1975
- United States of America and John Dezelar v. David L. Holmes, as Bishop and Director of the Miletus Church, Inc.Court of Appeals for the Fifth Circuit · 1980
- United States of America and Albert J. Valentas, Internal Revenue Agent v. Humble Oil & Refining CompanyCourt of Appeals for the Fifth Circuit · 1974
44 more not listed; retrieve them via the Exa API.