Legal Opinion
United States v. K.T. Derr, Chairman of Chevron Corporation
Court of Appeals for the Ninth Circuit
Decided July 2, 1992No. 19-17480PublishedCited by 29 opinions
1Opinion of the Court
BEEZER, Circuit Judge:
This case addresses whether Chevron Corporation, served through its chairman, K.T. Derr, must comply with a “designated” summons issued by an Internal Reve nue Service (IRS) agent and enforced by the district court. We have jurisdiction over this appeal of the district court’s order enforcing the designated summons and we affirm.
The IRS sought enforcement of a designated summons issued pursuant to an audit of Chevron’s transfer pricing practices between 1979 and 1984. The district court found that the government had made the showing required by United States v. Powell,…
2Cases cited11 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Blum v. StensonSupreme Court of the United States · 1984
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Kolender v. LawsonSupreme Court of the United States · 1983
- Logan v. Zimmerman Brush Co.Supreme Court of the United States · 1982
6 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Lucila Alarcon Raoul Hernandez, on Behalf of Themselves and All Others Similarly Situated v. Keller Industries, Inc.Court of Appeals for the Ninth Circuit · 1994
- John Crystal Victoria Crystal John Crystal Pools, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1999
- Estate of Robert Poletti, Deceased Labarbara T. Poletti, Personal Representative Labarbara T. Poletti v. Commissioner, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1994
- Miller v. United StatesDistrict Court, N.D. California · 1992
- United States v. Ellis J. Crum and Norma N. CrumCourt of Appeals for the Seventh Circuit · 2002
24 more not listed; retrieve them via the Exa API.