Legal Opinion
United States of America and Alan D. Cornue, Special Agent v. Robert D. Hayes
Court of Appeals for the Seventh Circuit
Decided April 7, 1969No. 16878_1PublishedCited by 21 opinions
1Opinion of the Court
FAIRCHILD, Circuit Judge.
Proceeding to compel attendance, testimony, and production of records pursuant to summonses under the internal revenue laws.1 Robert D. Hayes, one of the persons summoned, has appealed from an order requiring him to appear, testify, and produce records.
Messrs. Hayes, Stephenson, and Lauren are trustees of a trust operating under the name of “Americans Building Constitutionally (a trust) N.F.P.”, sometimes referred to as ABC. Each was served with a summons in the matter of the tax liability of ABC, requiring him to appear, give testimony, and produce all records of the…
2Cases cited3 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Clifford O. Boren, Delta M. Boren and Clifford O. Boren Contracting Co., Inc. v. Lloyd M. Tucker, Special Agent, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1957
- Albert J. Wild and Air Conditioning Supply Co., Inc. v. United States of America, Bennett Y. Brewer, and Valley National BankCourt of Appeals for the Ninth Circuit · 1966
3Cited by21 opinions
- Donaldson v. United StatesSupreme Court of the United States · 1971
- General Dynamics Corp. v. Selb Manufacturing Co.Court of Appeals for the Eighth Circuit · 1973
- United States v. GiordanoCourt of Appeals for the Eighth Circuit · 1969
- United States v. Thomas E. JoyceCourt of Appeals for the Seventh Circuit · 1974
- United States of America and Richard Daguanno, Special Agent, Internal Revenue Service v. Michigan Bell Telephone CompanyCourt of Appeals for the Sixth Circuit · 1969
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