Legal Opinion
United States of America and S. Lee Rabney, Revenue Officer of the Internal Revenue Service v. Theodore M. McAnlis
Court of Appeals for the Eleventh Circuit
Decided December 12, 1983No. 82-5543, 82-5750PublishedCited by 23 opinions
1Opinion of the Court
HATCHETT, Circuit Judge:
In this case we determine whether the district court was correct in enforcing an Internal Revenue Service summons and holding the taxpayer in civil contempt. We affirm.
The appellant, Theodore M. McAnlis, appeals two orders issued by the United States District Court for the Southern District of Florida. First, McAnlis appeals the order of April 12, 1982, enforcing an Internal Revenue Service (IRS) summons ordering McAnlis to produce documents reflecting his income for the years 1977, 1978, and 1979. Second, he appeals the district court’s order of April 26, 1982,…
2Cases cited13 opinions
- Lassiter v. Department of Social Servs. of Durham Cty.Supreme Court of the United States · 1981
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. RoundtreeCourt of Appeals for the Fifth Circuit · 1969
8 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Howard Johnson Co. v. KhimaniCourt of Appeals for the Eleventh Circuit · 1990
- Howard Johnson Company, Inc. v. Amir KhimaniCourt of Appeals for the Eleventh Circuit · 1990
- United States v. AbrahamsCourt of Appeals for the Ninth Circuit · 1990
- United States of America, and R.P. Nix, Revenue Officer, Internal Revenue Service v. Gilbert ReisCourt of Appeals for the Eleventh Circuit · 1985
- United States v. George AlleeCourt of Appeals for the First Circuit · 1989
18 more not listed; retrieve them via the Exa API.