Legal Opinion
First Nat. Bank of Mobile v. United States
Court of Appeals for the Fifth Circuit
Decided February 15, 1947No. 11757PublishedCited by 30 opinions
1Opinion of the Court
WALLER, Circuit Judge.
26 U.S.C.A. Int.Rev.Code, § 3614, contains the following provisions that are pertinent to this case: “§ 3614. Examination of books and witnesses.
“(a) To determine liability of the taxpayer. The Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service, designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included…
2Cases cited9 opinions
- Hale v. HenkelSupreme Court of the United States · 1906
- Wilson v. United StatesSupreme Court of the United States · 1911
- Brown v. United StatesSupreme Court of the United States · 1928
- Consolidated Rendering Co. v. VermontSupreme Court of the United States · 1908
- Wheeler v. United StatesSupreme Court of the United States · 1912
4 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Falsone v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- Royal G. Bouschor v. United StatesCourt of Appeals for the Eighth Circuit · 1963
- United States of America and Carl Rosen, Revenue Agent of the Internal Revenue Service v. Alvin I. MalnikCourt of Appeals for the Fifth Circuit · 1974
- Robert G. Venn v. United States of America and Denis J. Jaster, Special Agent, Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1968
- United States v. Dauphin Deposit Trust Co.Court of Appeals for the Third Circuit · 1967
25 more not listed; retrieve them via the Exa API.