Legal Opinion
United States v. Jones
Court of Appeals for the Fifth Circuit
Decided November 19, 1980No. 78-3260PublishedCited by 17 opinions
1Opinion of the Court
REAVLEY, Circuit Judge:
This is an appeal from an order of the district court denying enforcement of a summons issued by the Internal Revenue Service under I.R.C. § 7602(2) [26 U.S.C. *1075§ 7602(2)].1 The summons directed Henry Joiles, a certified public accountant, to give testimony and produce documents relating to the federal tax liability of James and Shirley Horton for the years 1974,1975 and 1976. The district court concluded that although the documents and records in question were in the physical custody of Jones, they remained in the constructive possession of the Hortons and were,…
2Cases cited18 opinions
- Fisher v. United StatesSupreme Court of the United States · 1976
- Couch v. United StatesSupreme Court of the United States · 1973
- In Re Grand Jury Subpoena Served Upon Simon HorowitzCourt of Appeals for the Second Circuit · 1973
- United States v. GarrettCourt of Appeals for the Fifth Circuit · 1978
- Harry I. Schwimmer v. United StatesCourt of Appeals for the Eighth Circuit · 1956
13 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- United States v. DavisCourt of Appeals for the Fifth Circuit · 1981
- United States v. Steven v. Hershenow, Stuart M. Rosenthal, Steven A. ShraiarCourt of Appeals for the First Circuit · 1982
- In Re Grand Jury Subpoena John Doe, No. 05gj1318Court of Appeals for the Fourth Circuit · 2009
- United States v. MorganCourt of Appeals for the Fourth Circuit · 1985
- United States v. SilvestainCourt of Appeals for the Tenth Circuit · 1982
12 more not listed; retrieve them via the Exa API.