Legal Opinion
Thurman S. Alphin, and Mary L. Alphin Alphin Aircraft Inc. v. United States
Court of Appeals for the Fourth Circuit
Decided January 12, 1987No. 86-1119PublishedCited by 31 opinions
1Opinion of the Court
BUTZNER, Senior Circuit Judge:
Thurman S. Alphin appeals the judgment of the district court granting summary enforcement of a tax summons against his accountant. We affirm.
Internal Revenue Service agent Anthony Pizzillo issued an administrative summons to Mr. Alphin’s accountant on November 27, 1984. On December 17, 1984, Alphin filed a petition in district court pursuant to 26 U.S.C. § 7609(b)(2) to quash the summons. Thereafter the government moved for summary denial of the petition to quash and for summary enforcement of the summons. The court granted the government’s motion on April 10,…
2Cases cited8 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. KisCourt of Appeals for the Seventh Circuit · 1981
- United States of America and Dennis J. Hanzel, Special Agent, Internal Revenue Service v. Jay T. WillCourt of Appeals for the Sixth Circuit · 1982
- United States v. Garden State National BankCourt of Appeals for the Third Circuit · 1979
3 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Fritz W. Hintze Ledagole R. Hintze v. Internal Revenue Service Jeffrey Breault, Special Agent United States of America, (Two Cases)Court of Appeals for the Fourth Circuit · 1989
- United States v. Joseph ZadehCourt of Appeals for the Fifth Circuit · 2016
- United States v. WhiteCourt of Appeals for the Second Circuit · 1988
- United States v. WhiteCourt of Appeals for the Second Circuit · 1988
- Sugarloaf Funding, LLC v. U.S. Department of the TreasuryCourt of Appeals for the First Circuit · 2009
26 more not listed; retrieve them via the Exa API.