Legal Opinion

United States v. Microsoft Corp.

District Court, W.D. Washington

Decided November 20, 2015No. Case No. C15-00102RSM, Case No. C15-00103RSMPublished

1Opinion of the Court

ORDER GRANTING ENFORCEMENT , . OF SUMMONS

RICARDO S. MARTINEZ, UNITED STATES DISTRICT JUDGE

I. INTRODUCTION

This matter comes before the Court on the United States of America’s Petitions to Enforce Internal Revenue Service Summons (Case No., Dkt, # 1; Case No. 15-103, Dkt. # 1), and this Court’s Orders to Show Cause why Respondents Microsoft Corporation, et al. .(“Microsoft”) should not be compelled to comply with the sum*1137monses served upon them (Case No. 15-102, Dkt. #23; Case No. 15-103, Dkt. # 24). For the reasons stated herein, the Court finds that Respondents have failed to meet their burden…

2Cases cited17 opinions

  1. United States v. PowellSupreme Court of the United States · 1964
  2. United States v. LaSalle National BankSupreme Court of the United States · 1978
  3. Reisman v. CaplinSupreme Court of the United States · 1964
  4. United States v. StuartSupreme Court of the United States · 1989
  5. United States v. RicheyCourt of Appeals for the Ninth Circuit · 2011

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