Legal Opinion
United States v. Oscar S. Wyatt, Jr., Coastal States Gas Corp., Intervenor-Appellee
Court of Appeals for the Fifth Circuit
Decided February 17, 1981No. 78-2536PublishedCited by 42 opinions
1Opinion of the Court
JOHN R. BROWN, Circuit Judge:
The Internal Revenue Service (IRS) appeals from a May 12, 1978 dismissal of a petition to enforce a summons which normally sought information regarding the income tax liabilities of Coastal States Gas Corporation but which essentially was a part of a government-wide inquiry on corporate slush funds. The District Court dismissed the petition after a show cause hearing on the grounds that the 11 questions which the IRS sought to be answered were overbroad and, therefore, qualifications placed on the answers by Coastal officials were not unreasonable. The Court did…
2Cases cited44 opinions
- Upjohn Co. v. United StatesSupreme Court of the United States · 1981
- United States v. PowellSupreme Court of the United States · 1964
- United States v. Morton Salt Co.Supreme Court of the United States · 1950
- Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946
- Donaldson v. United StatesSupreme Court of the United States · 1971
39 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- United States v. Arthur Young & Co.Supreme Court of the United States · 1984
- United States of America and Revenue Agents Clarence H. Isabel and John S. Reid of the Internal Revenue Service v. The El Paso CompanyCourt of Appeals for the Fifth Circuit · 1982
- Wayne R. La Mura v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
- United States v. BarrettCourt of Appeals for the Fifth Circuit · 1988
- United States v. AbrahamsCourt of Appeals for the Ninth Circuit · 1990
37 more not listed; retrieve them via the Exa API.