Legal Opinion

Odbert v. United States

District Court, E.D. California

Decided August 31, 1983No. Civ. S-83-053 MLS, S-83-132 MLSPublishedCited by 3 opinions

1Opinion of the Court

MEMORANDUM AND ORDER

MILTON L. SCHWARTZ, District Judge.

These actions comprise two related petitions to quash Internal Revenue Service summonses. Petitioner, Larry Odbert, filed Civil No. S-83-053 MLS on January 19, 1983, and Civil No. S-83-132 MLS on February 11, 1983. On April 1, 1983, respondent, United States, filed identical motions in each case seeking denial of the petitions to quash and summary enforcement of the summonses. On the same date respondent also moved to dismiss the petitions to quash insofar as they relate to certain summonses, claiming that they had been issued to parties…

2Cases cited15 opinions

  1. Mathews v. WeberSupreme Court of the United States · 1976
  2. Alyeska Pipeline Service Co. v. Wilderness SocietySupreme Court of the United States · 1975
  3. Roadway Express, Inc. v. PiperSupreme Court of the United States · 1980
  4. United States v. PowellSupreme Court of the United States · 1964
  5. Hall v. ColeSupreme Court of the United States · 1973

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3Cited by3 opinions

  1. McLane, Graf, Raulerson & Middleton, P.A. v. RechbergerCourt of Appeals for the First Circuit · 2002
  2. Campana v. MuirDistrict Court, M.D. Pennsylvania · 1985
  3. Llanes v. ZalewskiDistrict Court, D. Oregon · 2020

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