Legal Opinion
United States v. Brown
District Court, S.D. Ohio
Decided June 4, 1993No. MS-1-93-030PublishedCited by 1 opinion
1Opinion of the Court
ORDER GRANTING PETITION TO ENFORCE SUMMONS
SPIEGEL, District Judge.
This matter is before the Court on the Petitioner’s Petition to Enforce Internal Revenue Service Summons (doc. 1), the Petitioner’s Memorandum in Support of Petition to Enforce Summons (doc. 3), the Respondent’s Reply to Summons (doc. 6), and the Petitioner’s Response (doc. 8). A hearing was held on this matter on March 12, 1993.
BACKGROUND
As part of an investigation into the possible tax liability of the Respondent, Revenue Officer R.L. Badgley of the United States Internal Revenue Service (“IRS”) issued and served a summons…
2Cases cited17 opinions
- United States v. KagamaSupreme Court of the United States · 1886
- Choate v. TrappSupreme Court of the United States · 1912
- Squire v. CapoemanSupreme Court of the United States · 1956
- Federal Power Commission v. Tuscarora Indian NationSupreme Court of the United States · 1960
- Sam Williams v. Dwight Browman Grant Harris Daniel BarnesCourt of Appeals for the Sixth Circuit · 1992
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3Cited by1 opinion
- United States v. FinnDistrict Court, D. Minnesota · 1995