Legal Opinion
United States v. O'CONNOR
District Court, D. Massachusetts
Decided October 21, 1953No. 53-64-WPublishedCited by 62 opinions
1Opinion of the Court
WYZANSKI, District Judge.
This is a petition under § 3633 to enforce a summons purportedly issued under § 3614 of the Internal Revenue Code, 26 U.S.C.A. §§ 3614 and 3633. The first •of these sections reads as follows:(a) “To Determine liability of the taxpayer. The Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service, designated by him for that purpose, to examine any books, papers, records, or memoranda…
2Cases cited6 opinions
- Hale v. HenkelSupreme Court of the United States · 1906
- Bowman Dairy Co. v. United StatesSupreme Court of the United States · 1951
- In re National Window Glass WorkersDistrict Court, N.D. Ohio · 1922
- Bolich v. RubelCourt of Appeals for the Second Circuit · 1933
- Pacific Mills v. KenefickCourt of Appeals for the First Circuit · 1938
1 more not listed; retrieve them via the Exa API.
3Cited by62 opinions
- Donaldson v. United StatesSupreme Court of the United States · 1971
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- In Re Grand Jury Proceedings. In Re Jacqueline Schofield, WitnessCourt of Appeals for the Third Circuit · 1973
- Durovic v. CommissionerUnited States Tax Court · 1970
- 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
57 more not listed; retrieve them via the Exa API.