Legal Opinion
United States v. Hefti
Court of Appeals for the Eighth Circuit
Decided June 29, 1989No. Nos. 88-1838, 88-2088PublishedCited by 8 opinions
1Opinion of the Court
DUMBAULD, Senior District Judge.
The present appeals1 involve the propriety of orders of the District Court for the Eastern District of Missouri holding appellants in contempt for failure to comply with prior orders requiring production of appellant’s original records for examination by the IRS pursuant to 26 U.S:C. § 7602.2 For reasons hereinafter elaborated, we affirm.
From the declaration of purposes set forth in the opening words of § 7602(a), *313it is clear that the authorization conferred upon the IRS by subsections (1) and (2) thereof “to examine” books, papers, records, or other data,3 and…
2Cases cited13 opinions
- United States v. United Mine Workers of AmericaSupreme Court of the United States · 1947
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Couch v. United StatesSupreme Court of the United States · 1973
- United States v. RylanderSupreme Court of the United States · 1983
- United States v. LaSalle National BankSupreme Court of the United States · 1978
8 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Robert L. Schulz v. Internal Revenue Service and Anthony RoundtreeCourt of Appeals for the Second Circuit · 2005
- Charles and Marion Hefti v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Jessen ex rel. Jessen v. WeinDistrict Court, Virgin Islands · 2008
- Board of Trustees of the Teamsters Joint Council 32 - Employers Health and Welfare Fund v. H. Brooks and Company LLCDistrict Court, D. Minnesota · 2022
- Charles and Marion Hefti v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
3 more not listed; retrieve them via the Exa API.