Legal Opinion
United States and David J. Feddor, Revenue Agent, Internal Revenue Service v. J. Richard Dema
Court of Appeals for the Seventh Circuit
Decided October 2, 1976No. 75-1894PublishedCited by 34 opinions
1Opinion of the Court
GRANT, Senior District Judge.
This is an appeal from an order of the district court permanently restraining the Internal Revenue Service from issuing any subpoenas or requesting any books or records of J. Richard Dema (the appellee herein), Sally A. Dema, his wife, or Tabeor, Inc., a subchapter S corporation of which appellee was president, for the years 1972 and prior thereto. The relevant facts of the case are as follows: The government filed a petition pursuant to §§ 7402(b) and 7604(a) of the Internal Revenue Code of 1954, seeking to enforce IRS summonses. The summonses, issued by Revenue…
2Cases cited8 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Pizzarello v. United StatesCourt of Appeals for the Second Circuit · 1969
- John M. Hirst & Co. v. GentschCourt of Appeals for the Sixth Circuit · 1943
- Koin v. CoyleCourt of Appeals for the Seventh Circuit · 1968
3 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Church of Scientology of California v. United States of America and Sandra Baker, Revenue OfficerCourt of Appeals for the Ninth Circuit · 1990
- Daniel R. Rutherford and Linda D. Rutherford v. United States of America, District Director of the Internal Revenue Service and Marvin KuntzCourt of Appeals for the Fifth Circuit · 1983
- Linn v. ChivateroCourt of Appeals for the Fifth Circuit · 1983
- Jack Dickens and Homer Lee Scott v. United States of AmericaCourt of Appeals for the Sixth Circuit · 1982
- Kemlon Products and Development Company v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1981
29 more not listed; retrieve them via the Exa API.