Legal Opinion
United States of America and Richard Kawabata, Revenue Agent, Internal Revenue Service v. Ralph W. Schmidt and Reeda Schmidt
Court of Appeals for the Tenth Circuit
Decided April 27, 1987No. 85-2337PublishedCited by 32 opinions
1Opinion of the Court
WESLEY E. BROWN, Senior District Judge.
Appellants Ralph W. and Reeda Schmidt appeal from a District Court order enforcing summonses issued by the Internal Revenue Service. 26 U.S.C. Secs. 7402(b) and 7604(a). We affirm the enforcement order of the District Court.
The facts are not in dispute. On July 3, 1984, the IRS issued administrative summonses to appellants, pursuant to 26 U.S.C. Sec. 7602 (1982). The summonses directed appellants to appear before Revenue Agent Richard Kawabata to testify and to produce for examination certain documents described in the summonses relating to their federal…
2Cases cited18 opinions
- Kastigar v. United StatesSupreme Court of the United States · 1972
- Fisher v. United StatesSupreme Court of the United States · 1976
- Hoffman v. United StatesSupreme Court of the United States · 1951
- Hale v. HenkelSupreme Court of the United States · 1906
- Marchetti v. United StatesSupreme Court of the United States · 1968
13 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Foster v. HillCourt of Appeals for the Tenth Circuit · 1999
- Grand Jury Subpoenas Dated December 7 & 8, Issued to Stover v. United StatesCourt of Appeals for the Tenth Circuit · 1994
- Paul Bigby v. United States Immigration and Naturalization ServiceCourt of Appeals for the Eleventh Circuit · 1994
- High Desert Relief, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 2019
- Rader v. CommissionerUnited States Tax Court · 2014
27 more not listed; retrieve them via the Exa API.