Legal Opinion
United States v. Barrett
Court of Appeals for the Fifth Circuit
Decided February 24, 1988No. 85-2054PublishedCited by 40 opinions
1Per curiam
The question presented in this appeal is whether a district court can conditionally enforce an Internal Revenue Service (IRS) summons to ensure that the IRS will not violate the nondisclosure of return information provisions contained in 26 U.S.C. § 6103 while it conducts a tax investigation. We answer this question in the negative.
*1343I.
The facts giving rise to the present controversy, as set forth in the panel opinion on rehearing in United States v. Barrett, 804 F.2d 1376 (5th Cir.1986) {Barrett II), are as follows:
[Dr. Bernard M. Barrett, Jr.] is the president of an incorporated medical…
2Cases cited40 opinions
- United States v. PowellSupreme Court of the United States · 1964
- North Carolina v. RiceSupreme Court of the United States · 1971
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Reisman v. CaplinSupreme Court of the United States · 1964
- United States v. Arthur Young & Co.Supreme Court of the United States · 1984
35 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- United States of America and Robert W. Wallace v. Claude R. Wilson, Jr., and Modes, Inc.Court of Appeals for the Fifth Circuit · 1989
- Church of Scientology of California v. United StatesSupreme Court of the United States · 1992
- United States v. ZolinSupreme Court of the United States · 1989
- United States v. JoseCourt of Appeals for the Ninth Circuit · 1997
- United States v. Insurance Consultants of Knox, Incorporated, and Marvin D. MillerCourt of Appeals for the Seventh Circuit · 1999
35 more not listed; retrieve them via the Exa API.