Legal Opinion
United States v. Trails End Motel, Inc.
Court of Appeals for the Tenth Circuit
Decided September 3, 1981No. Nos. 80-1843, 80-1845 and 80-1846PublishedCited by 11 opinions
1Per curiam
After examining the briefs and the appellate record, this three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of these appeals. See Fed.R. App.P. 34(a); Tenth Circuit R. 10(e). The causes are therefore ordered submitted without oral argument.
These appeals are from a district court order enforcing three summonses issued by the Internal Revenue Service (IRS), pursuant to 26 U.S.C. § 7602, during the course of an investigation of LaFaye and Sherman Sampson’s tax liability for the 1977 taxable year.
The first summons required…
2Cases cited1 opinion
- Herbert Kurshan v. Harold G. Riley, Special Agent, Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1973
3Cited by11 opinions
- Hefti v. CommissionerUnited States Tax Court · 1991
- United States of America and Richard Kawabata, Revenue Agent, Internal Revenue Service v. Ralph W. Schmidt and Reeda SchmidtCourt of Appeals for the Tenth Circuit · 1987
- United States v. Victor F. OrlowskiCourt of Appeals for the Eighth Circuit · 1987
- United States of America and Gilbert Ledger, Revenue Officer, Internal Revenue Service v. Richard A. SherlockCourt of Appeals for the Fifth Circuit · 1985
- United States v. Trails End Motel, Inc.Court of Appeals for the Tenth Circuit · 1981
6 more not listed; retrieve them via the Exa API.