Legal Opinion
United States v. Miller
Court of Appeals for the Eighth Circuit
Decided October 30, 1979No. 79-1226PublishedCited by 12 opinions
1Per curiam
The Basic Bible Church of America (Church) and Lyle Miller, as director and trustee of the Church, appeal from an order of the district court1 directing them to comply with an Internal Revenue Service (IRS) summons. The appellants raise the following issues on appeal. (1) Did the district court lack personal jurisdiction over appellants? (2) Was the summons void because witness fees and mileage were not tendered to appellants? (3) Did the IRS comply with 26 U.S.C. § 7605(c)? (4) Did the district court improperly adopt the findings and recommendations of the federal magistrate? We affirm the…
2Cases cited7 opinions
- Donaldson v. United StatesSupreme Court of the United States · 1971
- United States v. Church of ScientologyCourt of Appeals for the Ninth Circuit · 1975
- United States v. GajewskiCourt of Appeals for the Eighth Circuit · 1969
- United States v. National State BankCourt of Appeals for the Seventh Circuit · 1972
- Willis M. Duryea, Jr. v. The Third Northwestern National Bank of Minneapolis, a National Banking Association, Bruce Winslow, John Doe and Mary RoeCourt of Appeals for the Third Circuit · 1979
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- 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
- Aluminum Company of America, Badin Works, Badin, North Carolina v. United States Environmental Protection AgencyCourt of Appeals for the Fourth Circuit · 1981
- United States of America and Robert F. Kelso, Jr., Special Agent, Internal Revenue Service v. Southern Tanks, Inc., and Billy D. Murray, PresidentCourt of Appeals for the Tenth Circuit · 1980
- United States of America and Joel Cohen, Revenue Officer of the Internal Revenue Service v. Zulema BicharaCourt of Appeals for the Eleventh Circuit · 1987
- In Re the Grand Jury Appearance of CummingsDistrict Court, W.D. Wisconsin · 1985
7 more not listed; retrieve them via the Exa API.