Legal Opinion
United States v. Brigham Young University
Court of Appeals for the Tenth Circuit
Decided June 11, 1982No. 80-1508PublishedCited by 5 opinions
1Opinion of the Court
McWILLIAMS, Circuit Judge.
This is an appeal by the United States, and James Oys, an officer of the Internal Revenue Service, from a judgment of the United States District Court for the District of Utah, denying enforcement of an IRS summons served on Brigham Young University (BYU). The opinion of the district court appears as United States v. Brigham Young University, 485 F.Supp. 534 (D.Utah 1980).
The summons here involved is a John Doe summons whereby the IRS seeks to learn from BYU officials the names of those who made charitable contributions in kind to BYU, not including securities, for…
2Cases cited9 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Reisman v. CaplinSupreme Court of the United States · 1964
- United States v. BiscegliaSupreme Court of the United States · 1975
- United States v. HarrisCourt of Appeals for the Fifth Circuit · 1980
- United States v. TheodoreCourt of Appeals for the Fourth Circuit · 1973
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- United States v. Evelyn B. Hamilton, as Business Manager for Rbm Leasing Co., in the Matter of John Does, Etc.Court of Appeals for the Eleventh Circuit · 1992
- United States v. Ernst & WhinneyDistrict Court, N.D. Ohio · 1984
- United States of America Philip E. Coates v. Ernst & Whinney Ray GrovesCourt of Appeals for the Sixth Circuit · 1984
- United States v. Brigham Young UniversityCourt of Appeals for the Tenth Circuit · 1982
- United States Court of Appeals, Second CircuitCourt of Appeals for the Second Circuit · 1982