Legal Opinion
United States v. Held
District Court, E.D. Tennessee
Decided June 10, 1970No. Civ. A. No. 5783PublishedCited by 5 opinions
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW
FRANK W. WILSON, Chief Judge.
This is an action seeking judicial enforcement of a summons issued by a special agent of the Internal Revenue Service in furtherance of an income tax investigation. The lawsuit was initiated by the United States and Internal Revenue Service Special Agent Joe M. Wilson against the defendants, William V. Held and 16 named corporations. After the case had proceeded to issue, the Government filed a motion for summary judgment. The Court reserved a ruling upon the Government’s motion for summary judgment and ordered the case to…
2Cases cited9 opinions
- Hale v. HenkelSupreme Court of the United States · 1906
- Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946
- United States v. WhiteSupreme Court of the United States · 1944
- Wilson v. United StatesSupreme Court of the United States · 1911
- Hair Industry, Ltd., Adorable Hair-Do Corp., Howard Tresses, Inc., George Rosen and Ruth Rosen v. United StatesCourt of Appeals for the Second Circuit · 1965
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3Cited by5 opinions
- United States of America and Joe M. Wilson, Special Agent, Internal Revenue Service v. William v. HeldCourt of Appeals for the Sixth Circuit · 1970
- United States v. SilvestainCourt of Appeals for the Tenth Circuit · 1982
- Long v. United States Internal Revenue ServiceDistrict Court, W.D. Washington · 1972
- United States v. TheodoreDistrict Court, D. South Carolina · 1972
- United States v. SilvestainCourt of Appeals for the Tenth Circuit · 1982