Legal Opinion
United States v. Kis
Court of Appeals for the Seventh Circuit
Decided September 4, 1981No. Nos. 80-1710, 80-1996, 80-2164, 80-1770, 80-1771, 80-1795, 80-1796, 80-1869PublishedCited by 142 opinions
1Opinion of the Court
SWYGERT, Senior Circuit Judge.
These cases present appeals from Internal Revenue Service summons enforcement proceedings in several district courts. In three of the cases, the courts ordered enforcement of the summons. In the fourth, enforcement was denied. The wide disparity among these cases — both in the final resolution and in the treatment of subsidiary issues such as the taxpayer’s right to discovery — indicates that we need to establish rules and procedures to be followed within our circuit.1 Because these cases raise many issues in common regarding summons enforcement procedure, we…
2Cases cited57 opinions
- Sosna v. IowaSupreme Court of the United States · 1975
- United States v. Munsingwear, Inc.Supreme Court of the United States · 1950
- Southern Pacific Terminal Co. v. Interstate Commerce CommissionSupreme Court of the United States · 1911
- County of Los Angeles v. DavisSupreme Court of the United States · 1979
- Nebraska Press Assn. v. StuartSupreme Court of the United States · 1976
52 more not listed; retrieve them via the Exa API.
3Cited by142 opinions
- Church of Scientology of California v. United StatesSupreme Court of the United States · 1992
- Linde Thomson Langworthy Kohn & Van Dyke, P.C. v. Resolution Trust CorporationCourt of Appeals for the D.C. Circuit · 1993
- EQUAL EMPLOYMENT OPPORTUNITY COMMISSION, Applicant-Appellee, v. BAY SHIPBUILDING CORPORATION, Respondent-AppellantCourt of Appeals for the Seventh Circuit · 1981
- In Re EQUAL EMPLOYMENT OPPORTUNITY COMMISSION, PetitionerCourt of Appeals for the Fifth Circuit · 1983
- United States v. Nancy Gertner, Etc., John Doe, IntervenorCourt of Appeals for the First Circuit · 1995
137 more not listed; retrieve them via the Exa API.