Legal Opinion
United States v. Continental Bank & Trust Co.
Court of Appeals for the Tenth Circuit
Decided September 10, 1974No. 73-1720PublishedCited by 34 opinions
1Opinion of the Court
LEWIS, Chief Judge.
This appeal tests the enforceability of an administrative summons issued under § 7602 of the Internal Revenue Code of 1954, 26 U.S.C. § 7602, and served upon the Continental Bank and Trust Company (“the bank”) pursuant to § 7608 of the Code, 26 U.S.C. § 7603.
The summons was issued by special agent Thomas L. Harkness of the Internal Revenue Service in connection with his investigation of the income tax liability of Wayne F. and Vola C. Belnap (“the taxpayers”), husband and wife, who were customers of the bank during at least part of the years in question, 1970-71. The…
2Cases cited24 opinions
- Katz v. United StatesSupreme Court of the United States · 1967
- United States v. PowellSupreme Court of the United States · 1964
- United States v. WhiteSupreme Court of the United States · 1971
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Couch v. United StatesSupreme Court of the United States · 1973
19 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Cupp v. CommissionerUnited States Tax Court · 1975
- Reporters Committee for Freedom of the Press v. American Telephone & Telegraph CompanyCourt of Appeals for the D.C. Circuit · 1979
- United States v. Lester Genser and Lawrence FormanCourt of Appeals for the Third Circuit · 1978
- Securities and Exchange Commission v. Arthur Young & CompanyCourt of Appeals for the D.C. Circuit · 1978
- United States v. L. Shyrl BrownCourt of Appeals for the Tenth Circuit · 1979
29 more not listed; retrieve them via the Exa API.