Legal Opinion
United States of America and Jon P. Heydt, Special Agent v. Citizens State Bank, United States Taxpayers Union and Armin Moths
Court of Appeals for the Eighth Circuit
Decided January 16, 1980No. 79-1768PublishedCited by 53 opinions
1Opinion of the Court
HEANEY, Circuit Judge.
Appellants Armin Moths and the United States Taxpayers Union (USTU) appeal from an order of the district court enforcing an Internal Revenue Service administrative summons. This case requires this Court to determine whether a claim of infringement of First Amendment rights may be used to limit the subpoena power of the Internal Revenue Service.
The pertinent facts are not in dispute. Armin Moths is a member and officer of the USTU, a voluntary association of citizens who are opposed to the current operation of the IRS and who make efforts to bring .about changes in the…
2Cases cited3 opinions
- National Ass'n for the Advancement of Colored People v. Alabama Ex Rel. PattersonSupreme Court of the United States · 1958
- Pollard v. RobertsDistrict Court, E.D. Arkansas · 1968
- Roberts v. PollardSupreme Court of the United States · 1968
3Cited by53 opinions
- Equal Employment Opportunity Commission v. University of Pennsylvania. Appeal of the Trustees of the University of PennsylvaniaCourt of Appeals for the Third Circuit · 1988
- New York State National Organization for Women v. TerryCourt of Appeals for the Second Circuit · 1989
- John S. Pleasant v. Larry Lovell, Larry Hyatt, Vernon Pixley, Kenneth Batson and Tim FortuneCourt of Appeals for the Tenth Circuit · 1989
- United States of America for Jon P. Heydt, Special Agent v. Citizens State Bank, Armin Moths and United States Taxpayers UnionCourt of Appeals for the Eighth Circuit · 1982
- United States v. Grayson County State Bank and Lloyd Butts, First Pentecostal Church, Etc., Intervenor-AppelleeCourt of Appeals for the First Circuit · 1981
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