Legal Opinion
United States v. Puckett
District Court, E.D. Tennessee
Decided June 4, 1982No. CIV-4-81-50PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
NEESE, District Judge.
This is a civil action to enforce judicially an administrative-summons of the Internal Revenue Service (IRS). 26 U.S.C. §§ 7402(b), 7604(a). The sole dispute between the parties is the right, if any, of the respondent Mr. Puckett to have present at his appearance before agents of the IRS certain persons whom he desires to act as observers. 1
In their petition, the petitioners allege that Mr. Puckett appeared as directed in the summons; that he demanded that 10 unnamed individuals be present to witness such examination; that the presence of such…
2Cases cited17 opinions
- Donaldson v. United StatesSupreme Court of the United States · 1971
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- Garner v. United StatesSupreme Court of the United States · 1976
- United States v. BiscegliaSupreme Court of the United States · 1975
- United States v. EugeSupreme Court of the United States · 1980
12 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Gilbert v. Suburban Athletic Club (In Re Dayton Circuit Courts 2)United States Bankruptcy Court, S.D. Ohio · 1988
- Montgomery v. Docter, Docter & Salus, P.C.District of Columbia Court of Appeals · 1990
- McCammon v. United StatesDistrict Court, District of Columbia · 2008
- McCammon v. United StatesDistrict Court, District of Columbia · 2008