Legal Opinion
Garrett v. United States
Court of Appeals for the Ninth Circuit
Decided February 21, 1975No. 74-2281PublishedCited by 13 opinions
1Opinion of the Court
OPINION
Before KOELSCH and KILKENNY, Circuit Judges, and SOLOMON,* District Judge. PER CURIAM:
Taxpayers appeal from interrelated orders of the district court which deny them permission to intervene in an action by the Internal Revenue Service seeking to enforce a summons to taxpayers’ bank requiring production of bank records relevant to a determination of taxpayers’ tax liability.
The district court’s denial of intervention was proper — this case is virtually on all fours with Donaldson v. United States, 400 U.S. 517, 91 S.Ct. 534, 27 L.Ed.2d 580 (1970). The intervene in a summons enforcement…
2Cases cited8 opinions
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Couch v. United StatesSupreme Court of the United States · 1973
- California Bankers Assn. v. ShultzSupreme Court of the United States · 1974
- United States v. BlueSupreme Court of the United States · 1966
- United States v. Mitchell Miller, Susan McDuffie Weeks, and John Henry McDuffieCourt of Appeals for the Fifth Circuit · 1974
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States v. Lester Genser and Lawrence FormanCourt of Appeals for the Third Circuit · 1978
- United States v. Church Of Scientology Of CaliforniaCourt of Appeals for the Ninth Circuit · 1975
- United States v. Exxon Co., U.S.A.District Court, D. Maryland · 1978
- Claire Kelley v. United States of America, Claire Kelley, Plaintiff-Cross v. United States of America, Defendant-CrossCourt of Appeals for the Ninth Circuit · 1976
- United States v. GreenleafCourt of Appeals for the Fifth Circuit · 1977
8 more not listed; retrieve them via the Exa API.