Legal Opinion
United States v. Danny L. Norwood
Court of Appeals for the Eighth Circuit
Decided August 26, 2005No. 04-2623PublishedCited by 12 opinions
1Opinion of the Court
COLLOTON, Circuit Judge.
Danny L. Norwood appeals from an order enforcing an Internal Revenue Service (“IRS”) summons pursuant to 26 U.S.C. §§ 7602 and 7604. The district court 1 determined that the summons, which sought various financial records in connection with the IRS’s investigation of Norwood’s possible underreporting of income, was properly issued and did not violate Norwood’s Fourth or Fifth Amendment rights. We affirm.
I
On December 9, 2002, the IRS summoned Norwood in connection with an audit of his 1999 and 2000 federal income tax returns. In paragraphs 1, 3, 5, and a final…
2Cases cited13 opinions
- Fisher v. United StatesSupreme Court of the United States · 1976
- United States v. PowellSupreme Court of the United States · 1964
- Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. DoeSupreme Court of the United States · 1984
8 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- United States v. BrightCourt of Appeals for the Ninth Circuit · 2010
- In Re: Grand Jury Subpoena Duces Tecum Dated March 25, 2011, USA v. John DoeCourt of Appeals for the Eleventh Circuit · 2012
- United States v. GreenfieldCourt of Appeals for the Second Circuit · 2016
- Commonwealth v. BaustVirginia Beach County Circuit Court · 2014
- Rigby v. Mastro (In Re Mastro)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2018
7 more not listed; retrieve them via the Exa API.