Legal Opinion

United States v. LaSalle National Bank

Supreme Court of the United States

Decided June 19, 1978No. 77-365PublishedCited by 599 opinions

1Opinion of the CourtJustice Blackmun

This case is a supplement to our decision in Donaldson v. United States, 400 U. S. 517 (1971). It presents the issue whether the District Court correctly refused to enforce Internal Revenue Service summonses when it specifically found that the special agent who issued them “was conducting his investigation solely for the purpose of unearthing evidence of criminal conduct.” 76-1 USTC ¶ 9407, p. 84,073, 37 AFTR 2d ¶ 76-582, p. 76-1240 (ND Ill. 1976).

*300I

In May 1975, John F. Olivero, a special agent with the Intelligence Division of the Chicago District of the Internal Revenue Service (hereinafter…

2Cases cited22 opinions

  1. United States v. PowellSupreme Court of the United States · 1964
  2. Abel v. United StatesSupreme Court of the United States · 1960
  3. Donaldson v. United StatesSupreme Court of the United States · 1971
  4. Couch v. United StatesSupreme Court of the United States · 1973
  5. United States v. KordelSupreme Court of the United States · 1970

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3Cited by599 opinions

  1. United States v. RylanderSupreme Court of the United States · 1983
  2. Badaracco v. CommissionerSupreme Court of the United States · 1984
  3. In Re Sealed CaseCourt of Appeals for the D.C. Circuit · 1982
  4. United States v. DavisCourt of Appeals for the Fifth Circuit · 1981
  5. United States of America and Revenue Agents Clarence H. Isabel and John S. Reid of the Internal Revenue Service v. The El Paso CompanyCourt of Appeals for the Fifth Circuit · 1982

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