Legal Opinion
United States of America and Kenneth J. Kalemba, Special Agent, Internal Revenue Service v. Amerada Hess Corporation
Court of Appeals for the Third Circuit
Decided January 18, 1980No. 79-1317PublishedCited by 65 opinions
1Opinion of the Court
OPINION OP THE COURT
GIBBONS, Circuit Judge.
Amerada Hess Corporation (Amerada) appeals from a final order of the district court directing enforcement, pursuant to 26 U.S.C. §§ 7402(b), 7604(a) (1967), of two Internal Revenue Service (IRS) summonses. Amerada resisted enforcement: (1) because the summonses were issued for an improper criminal investigative purpose; and (2) because one summons sought information protected by the attorney-client privilege and the work product rule. The district court rejected these contentions. We affirm.
I. Pre-Enforcement Proceedings
In May 1975, a revenue agent…
2Cases cited19 opinions
- Hickman v. TaylorSupreme Court of the United States · 1947
- United States v. NoblesSupreme Court of the United States · 1975
- Mead Data Central, Inc. v. United States Department of the Air ForceCourt of Appeals for the D.C. Circuit · 1977
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- Garner v. WolfinbargerCourt of Appeals for the Fifth Circuit · 1970
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3Cited by65 opinions
- In Re Sealed CaseCourt of Appeals for the D.C. Circuit · 1982
- United States v. DavisCourt of Appeals for the Fifth Circuit · 1981
- Spraque v. Thorn Americas, Inc.Court of Appeals for the Tenth Circuit · 1997
- Debra A. And George Simon v. G.D. Searle & Co.Court of Appeals for the Eighth Circuit · 1987
- Golden Trade v. Lee Apparel Co.District Court, S.D. New York · 1992
60 more not listed; retrieve them via the Exa API.