Legal Opinion

Pacific Mills v. Kenefick

Court of Appeals for the First Circuit

Decided September 27, 1938No. 3337PublishedCited by 18 opinions

1Opinion of the Court

MORTON, Circuit Judge.

This is an appeal by the original respondents from an order directing them to appear before the Internal Revenue Agent in Charge at Boston and produce books, papers, and records of the Pacific Mills for the years 1918 and 1919. There is no controversy about the facts. Mr. Kenefick, the Agent in Charge at Boston, was directed by the Commissioner of Internal Revenue to make further examination of the books of the Pacific Mills for the tax years 1918 and 1919. Written notice that such an examination was to be made was given by the Commissioner to the Mills. The managers of…

2Cases cited4 opinions

  1. Zimmermann v. WilsonCourt of Appeals for the Third Circuit · 1936
  2. Holmquist v. BlairCourt of Appeals for the Eighth Circuit · 1929
  3. In Re Andrews' Tax LiabilityDistrict Court, D. Maryland · 1937
  4. Farmers' & Mechanics' Nat. Bank of Philadelphia v. United StatesCourt of Appeals for the Third Circuit · 1926

3Cited by18 opinions

  1. United States v. O'CONNORDistrict Court, D. Massachusetts · 1953
  2. Martin v. Chandis Securities Co.Court of Appeals for the Ninth Circuit · 1942
  3. De Masters v. ArendCourt of Appeals for the Ninth Circuit · 1963
  4. Cameron O'connor, Alias v. John A. O'connell, District Director of Providence District, Internal Revenue ServiceCourt of Appeals for the First Circuit · 1958
  5. Norda Essential Oil and Chemical Company, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1956

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