Legal Opinion
Toney Anaya and Elaine Anaya v. United States
Court of Appeals for the Tenth Circuit
Decided April 10, 1987No. 86-2158PublishedCited by 38 opinions
1Opinion of the Court
JOHN P. MOORE, Circuit Judge.
This is an appeal from an order of the district court enforcing certain administrative summons issued by the Internal Revenue Service (IRS or Service). The appellant taxpayers contend that enforcement should not have been granted for various reasons, but principally because the IRS had improperly received “grand jury information” about a pending investigation of one of them. After examination of the record, the briefs, and the oral argument, we conclude that disclosures made to the IRS were not protected by Fed.R.Crim.P. 6(e), that the trial court properly ordered…
2Cases cited18 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. Sells Engineering, Inc.Supreme Court of the United States · 1983
- Fund for Constitutional Government v. National Archives and Records ServiceCourt of Appeals for the D.C. Circuit · 1981
- United States v. BaggotSupreme Court of the United States · 1983
13 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- C.W. Blalock, Jr. v. United StatesCourt of Appeals for the Eleventh Circuit · 1988
- United States v. Dynavac, Inc.Court of Appeals for the Ninth Circuit · 1993
- In Re Special Grand Jury 89-2Court of Appeals for the Tenth Circuit · 2006
- Standing Akimbo, LLC v. United StatesCourt of Appeals for the Tenth Circuit · 2020
- In Re Grand Jury Subpoena. John Doe No. 4 v. John Doe No. 1, Intervenors-AppellantsCourt of Appeals for the Second Circuit · 1996
33 more not listed; retrieve them via the Exa API.