Legal Opinion
Lawrence F. O'DOnnell v. Paul A. Sullivan, Special Agent, Internal Revenue Service,respondents
Court of Appeals for the First Circuit
Decided July 11, 1966No. 6699_1PublishedCited by 20 opinions
1Opinion of the Court
OPINION OF THE COURT
COFFIN, Circuit Judge.
This is an appeal from a denial of a petition to enjoin the Internal Revenue Service from further investigating the tax liability of appellant and to enjoin a bank from responding to an IRS summons requiring the production of bank records relating to appellant. 1
The contentions of appellant are: (1) that the bank records were property of appellant’s client, were protected by the attorney-client relationship, and that enforcement of the summons would consti tute unreasonable search and seizure; (2) that the Internal Revenue Service is misusing its…
2Cases cited11 opinions
- Edward E. Colton and Lillian Kaltman v. United States of America, United States of America v. Edward E. ColtonCourt of Appeals for the Second Circuit · 1962
- United States v. Harold JudsonCourt of Appeals for the Ninth Circuit · 1963
- Grant Foster and Foster Construction C.A., Intervenors-Appellants v. United StatesCourt of Appeals for the Second Circuit · 1959
- Royal G. Bouschor v. United StatesCourt of Appeals for the Eighth Circuit · 1963
- De Masters v. ArendCourt of Appeals for the Ninth Circuit · 1963
6 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Donaldson v. United StatesSupreme Court of the United States · 1971
- James D. Harris v. United StatesCourt of Appeals for the Ninth Circuit · 1969
- United States v. SahleyCourt of Appeals for the Fifth Circuit · 1976
- United States v. Continental Bank & Trust Co.Court of Appeals for the Tenth Circuit · 1974
- Bernard G. McGarry v. William E. Riley, Special Agent, Intelligence Division, Internal Revenue ServiceCourt of Appeals for the First Circuit · 1966
15 more not listed; retrieve them via the Exa API.