Legal Opinion
United States v. Richards
Court of Appeals for the Fourth Circuit
Decided October 2, 1980No. Nos. 80-1023, 80-1084PublishedCited by 14 opinions
1Opinion of the Court
FIELD, Senior Circuit Judge:
Incident to an investigation of the federal income tax liability of Fidelity Corporation for the years 1971-1974, P. L. Sylvia, an Internal Revenue Agent, issued a summons to Harold J. Richards, president of the corporation during the years in question, directing him to appear and respond to a series of eleven questions.1 The questions *343were part of the Service’s Coordinated Examination Program conducted as an annual review of all United States corporations with gross assets in excess of $250 million and all United States financial institutions and utilities with…
2Cases cited12 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. BiscegliaSupreme Court of the United States · 1975
- Grant Foster and Foster Construction C.A., Intervenors-Appellants v. United StatesCourt of Appeals for the Second Circuit · 1959
- United States of America and Ralph L. Guyette, Special Agent, Internal Revenue Service v. John B. HarringtonCourt of Appeals for the Second Circuit · 1968
- United States v. McCarthyCourt of Appeals for the Third Circuit · 1975
7 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Wayne R. La Mura v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
- United States v. Oscar S. Wyatt, Jr., Coastal States Gas Corp., Intervenor-AppelleeCourt of Appeals for the Fifth Circuit · 1981
- United States v. AbrahamsCourt of Appeals for the Ninth Circuit · 1990
- In Re Grand Jury Subpoena: Subpoena Duces Tecum, (Four Cases). United States of America v. John Doe 819 (Model Magazine), (Two Cases). United States of America v. John Doe 819 (Metro Video), (Two Cases)Court of Appeals for the Fourth Circuit · 1987
- United States v. AbrahamsCourt of Appeals for the Ninth Circuit · 1990
9 more not listed; retrieve them via the Exa API.