Legal Opinion
United States v. Payne
District Court, N.D. Texas
Decided June 16, 1980No. CA 3-78-1287-CPublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
WILLIAM M. TAYLOR, Jr., District Judge.
The United States and its Agent, Mr. Lucas, seek to enforce two summons under Sections 7402(b) and 7604(a) of the Internal Revenue Code of 1954.1 The two summons, dated April 5, 1978, direct Respondent to appear and produce records of two corporations, Tower Land and Investment Company and Taurus Corporation.
The two summons were not served upon Respondent personally; nor were they left at “his last and usual place of abode . . ” as required by § 7603 of the Internal Revenue Code of 1954.2 They were served on Respondent’s attorney, Mr.…
2Cases cited4 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. WhiteSupreme Court of the United States · 1944
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. MyslajekCourt of Appeals for the Eighth Circuit · 1977
3Cited by3 opinions
- United States v. PayneCourt of Appeals for the Fifth Circuit · 1981
- United States v. Hamilton Federal Savings & Loan Ass'nDistrict Court, E.D. New York · 1983
- United States v. PayneCourt of Appeals for the Fifth Circuit · 1981