Legal Opinion
United States v. Ruggeiro
Court of Appeals for the Ninth Circuit
Decided April 28, 1970No. Nos. 24519-24524PublishedCited by 27 opinions
1Per curiam
These are six consolidated appeals from orders of the district court requiring the production of corporate records specified in summonses issued by a special agent of the Internal Revenue Service pursuant to 26 U.S.C. § 7602.1
Appellants contend that enforcement of the summonses would offend the Fourth Amendment because they were issued solely to determine if a criminal violation had occurred. In Howfield, Inc. v. United States, 409 F.2d 694, 697 (9th Cir. 1969), we stated that “summonses to examine taxpayer’s records, obtained pursuant to 26 U.S.C. § 7602, may be used even where their purpose…
2Cases cited10 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
- United States v. John G. McKay Jr.Court of Appeals for the Fifth Circuit · 1967
- In the Matter of Magnus, Mabee & Reynard, Inc., in the Matter of Hurdman & Cranstoun, Percy C. MagnusCourt of Appeals for the Second Circuit · 1962
5 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- United States of America, Plaintiff-Appellant-Cross-Appellee v. Author Services, Inc., Defendant-Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1987
- United States of America and Carl Rosen, Revenue Agent of the Internal Revenue Service v. Alvin I. MalnikCourt of Appeals for the Fifth Circuit · 1974
- United States v. TheodoreCourt of Appeals for the Fourth Circuit · 1973
- United States v. Church of ScientologyCourt of Appeals for the Ninth Circuit · 1975
- United States v. Church Of Scientology Of CaliforniaCourt of Appeals for the Ninth Circuit · 1975
22 more not listed; retrieve them via the Exa API.