Legal Opinion
United States v. First American Bank
Court of Appeals for the Fifth Circuit
Decided June 29, 1981No. 80-5673PublishedCited by 12 opinions
1Opinion of the Court
GODBOLD, Chief Judge:
The Internal Revenue Service brought this action to enforce summonses served on the First American Bank requiring production of bank records for savings and checking accounts maintained in the names of Victor E. and Jean M. Lockman, the Christian Missionary Tract Society, Inc., the Theonomic Fellowship, and the Miletus Church, Inc.1 Appellants intervened and resisted production of the bank records, *289alleging that the summonses were issued solely in aid of a criminal prosecution. See U. S. v. LaSalle National Bank, 437 U.S. 298, 98 S.Ct. 2357, 57 L.Ed.2d 221 (1978);…
2Cases cited10 opinions
- United States v. Munsingwear, Inc.Supreme Court of the United States · 1950
- Donaldson v. United StatesSupreme Court of the United States · 1971
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- J. W. Baldridge v. United States of America and Donald B. Nettles, Special Agent of the Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1969
5 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- United States v. BarrettCourt of Appeals for the Fifth Circuit · 1988
- United States of America and Gerald T. Padar, Special Agent, Internal Revenue Service v. Helen v. Porter and Nickolaus BeligratisCourt of Appeals for the Seventh Circuit · 1983
- 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 of America and Gilbert Ledger, Revenue Officer, Internal Revenue Service v. Richard A. SherlockCourt of Appeals for the Fifth Circuit · 1985
- John Roe, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1998
7 more not listed; retrieve them via the Exa API.