Legal Opinion

United States v. First National Bank of Rush Springs

Court of Appeals for the Tenth Circuit

Decided May 16, 1978No. 78-1023PublishedCited by 15 opinions

1Per curiam

Appellants Dwight E. and Linda S. Baker have appealed an order entered by a United States Magistrate for the United States District Court for the Western District of Oklahoma. The order grants enforcement of an Internal Revenue Service (IRS) summons directing respondent bank to turn over certain documents and records to IRS agents for the purpose of ascertaining any federal tax liability appellants may have incurred. The government filed a motion to dismiss for lack of jurisdiction, contending that the order appealed from is not final under 28 U.S.C. § 1291 and that accordingly this court is…

2Cases cited10 opinions

  1. Mathews v. WeberSupreme Court of the United States · 1976
  2. Bruce A. Campbell v. United States District Court for the Northern District of CaliforniaCourt of Appeals for the Ninth Circuit · 1974
  3. Reisman v. CaplinSupreme Court of the United States · 1964
  4. Patrick J. O'Shea v. United StatesCourt of Appeals for the First Circuit · 1974
  5. Tpo, Incorporated v. Hon. Thomas R. McMillenCourt of Appeals for the Seventh Circuit · 1972

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3Cited by15 opinions

  1. Webb v. CalifanoDistrict Court, E.D. California · 1979
  2. Chuck Siers v. Mr. J. Morrash (Hosp. Administrator), Staff Urologist at Scip, Mr. James Thompson (Caseworker), Mr. Erskind De Ramus (Deputy Comm.)Court of Appeals for the Third Circuit · 1983
  3. H&H Avionics, Inc. v. Virgin Islands Port AuthoritySupreme Court of The Virgin Islands · 2009
  4. United States of America and Robert F. Kelso, Jr., Special Agent, Internal Revenue Service v. Southern Tanks, Inc., and Billy D. Murray, PresidentCourt of Appeals for the Tenth Circuit · 1980
  5. United States of America and Gene E. Turley, Special Agent, Internal Revenue Service v. Stephen Jones, G. Maurene Townsend, Intervenor-AppellantCourt of Appeals for the Tenth Circuit · 1978

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