Legal Opinion
Sells, Inc. v. United States
Court of Appeals for the Ninth Circuit
Decided November 1, 1983No. 80-5829PublishedCited by 6 opinions
1Opinion of the Court
SNEED, Circuit Judge:
This appeal is from an order of the district court granting the Internal Revenue Service (IRS) access to specified grand jury materials pursuant to Rule 6(e)(3)(C)(i) of the Federal Rules of Criminal Procedure. The IRS sought the documents to facilitate a determination of appellants’ civil tax liability for the years 1972 and 1973. We heard oral argument on March 3, 1982, but ordered submission withdrawn pending decision by the Supreme Court in a related case. On the basis of United States v. Sells Engineering, Inc., - U.S. -, 103 S.Ct. 3133, 77 L.Ed.2d 743 (1983) (Sells…
2Cases cited15 opinions
- Singleton v. WulffSupreme Court of the United States · 1976
- Bradley v. School Bd. of RichmondSupreme Court of the United States · 1974
- Thorpe v. Housing Authority of DurhamSupreme Court of the United States · 1969
- Douglas Oil Co. of Cal. v. Petrol Stops NorthwestSupreme Court of the United States · 1979
- United States v. Schooner PeggySupreme Court of the United States · 1801
10 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Graham v. CommissionerUnited States Tax Court · 1984
- In Re Grand Jury ProceedingsCourt of Appeals for the Ninth Circuit · 1995
- In Re SellsCourt of Appeals for the Ninth Circuit · 1983
- Ballas v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- Graham v. CommissionerUnited States Tax Court · 1984
1 more not listed; retrieve them via the Exa API.