Legal Opinion
United States of America and Gwendolyn Scott, Revenue Officer of the Internal Revenue Service v. Charles L. Sorrells
Court of Appeals for the Fifth Circuit
Decided July 5, 1989No. 88-6152PublishedCited by 16 opinions
1Opinion of the Court
JERRY E. SMITH, Circuit Judge:
Appellant Charles L. Sorrells appeals from an order of the district court holding him in contempt and ordering him incarcerated until he complies with a prior order enforcing a summons issued by the Internal Revenue Service (IRS). Because we agree with the district court that Sorrells has failed to prove that he is presently unable to comply with the enforcement order, we affirm.
I
During an investigation of Sorrells’s income tax liabilities for the years 1981-1986 —years in which he failed to file returns— appellee Gwendolyn Scott, a revenue officer with the IRS,…
2Cases cited13 opinions
- United States v. BryanSupreme Court of the United States · 1950
- United States v. RylanderSupreme Court of the United States · 1983
- Maggio v. ZeitzSupreme Court of the United States · 1948
- Transgo, Inc. v. Ajac Transmission Parts Corp.Court of Appeals for the Ninth Circuit · 1985
- Clarence W. Steinbrecher and Jeannette D. Steinbrecher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
8 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Lynn Martin, Secretary, United States Department of Labor v. Trinity Industries, Inc., a Corporation, and Gary Schmedt, an IndividualCourt of Appeals for the Fifth Circuit · 1992
- Santibanez v. Wier McMahon & Co.Court of Appeals for the Fifth Circuit · 1997
- Cooper v. NobleCourt of Appeals for the Fifth Circuit · 1994
- Quilling v. Funding Resource GroupCourt of Appeals for the Fifth Circuit · 2000
- In Re Grand Jury and in the Matter of the Search of Jelanie SolomonCourt of Appeals for the Third Circuit · 2006
11 more not listed; retrieve them via the Exa API.