Legal Opinion
United States v. Jose Vaz Ayres
Court of Appeals for the Ninth Circuit
Decided January 28, 1999No. 97-55780, 97-55796, 97-56041PublishedCited by 67 opinions
1Opinion of the Court
O’SCANNLAIN, Circuit Judge:
We must decide whether the conduct of the subject of a summons enforcement order obtained by the Internal Revenue Service may result in contempt and fines.
I
This appeal arises out of the lengthy and somewhat inept attempts by the Internal Revenue Service (“IRS”) to compel testimony and the production of documents from Jose Vaz Ayres, a Varig Airlines Pilot and Brazilian citizen with a residence in Canoga Park, California. On December 7, 1993, the IRS served a summons upon Ayres by affixing it to the door of his Canoga Park home; Ayres failed to respond. At that time…
2Cases cited13 opinions
- International Union, United Mine Workers v. BagwellSupreme Court of the United States · 1994
- United States v. RylanderSupreme Court of the United States · 1983
- Maggio v. ZeitzSupreme Court of the United States · 1948
- Reisman v. CaplinSupreme Court of the United States · 1964
- Peterson v. Highland Music, Inc.Court of Appeals for the Ninth Circuit · 1998
8 more not listed; retrieve them via the Exa API.
3Cited by67 opinions
- City of Chattanooga v. DavisTennessee Supreme Court · 2001
- Pacific Fisheries Inc. v. United States of America, Konstantin Vladimirovich Voloshenko v. United StatesCourt of Appeals for the Ninth Circuit · 2007
- Federal Trade Commission v. Productive Marketing, Inc.District Court, C.D. California · 2001
- Plata v. SchwarzeneggerCourt of Appeals for the Ninth Circuit · 2009
- Kukui Gardens Corp. v. Holco Capital Group, Inc.District Court, D. Hawaii · 2009
62 more not listed; retrieve them via the Exa API.