Legal Opinion
United States of America Charles L. Gresham, Revenue Officer of the Internal Revenue Service v. David O. Saunders and Sharon Saunders
Court of Appeals for the Ninth Circuit
Decided December 13, 1991No. 91-35012, 91-35170PublishedCited by 44 opinions
1Opinion of the Court
TANG, Circuit Judge:
In March 1990, the Internal Revenue Service served summonses on David and Sharon Saunders to appear and produce records for tax years 1981 through 1988. 26 U.S.C. § 7602. Although the Saunders appeared as directed, they refused to turn over the documents and records requested in the summonses. The IRS then filed an action in federal district court to enforce the summonses. 26 U.S.C. § 7604(b). In December 1990, the district court denied the Saunders’ motion to dismiss and issued an order enforcing the summonses. The Saunders appeal. We affirm.
1. Standard of Review
The…
2Cases cited13 opinions
- Joseph R. Bolker v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Marlene Eberle, and Robert Kiser v. City of Anaheim Anaheim Police Department P. Shepard Hagenson MonsoorCourt of Appeals for the Ninth Circuit · 1990
- Lonsdale v. United StatesCourt of Appeals for the Tenth Circuit · 1990
- United States of America, Plaintiff-Appellant-Cross-Appellee v. Author Services, Inc., Defendant-Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1987
- The GlideSupreme Court of the United States · 1897
8 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- August C. Wolf Muriel M. Wolf v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1993
- United States v. GeradsCourt of Appeals for the Eighth Circuit · 1993
- United States v. K.T. Derr, Chairman of Chevron CorporationCourt of Appeals for the Ninth Circuit · 1992
- Ruth E. Urban v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1992
- Fuller v. United States (In Re Fuller)United States Bankruptcy Court, W.D. Pennsylvania · 1997
39 more not listed; retrieve them via the Exa API.