Legal Opinion
Donald R. Lord v. Alvin M. Kelley
Court of Appeals for the First Circuit
Decided July 13, 1964No. 6307PublishedCited by 43 opinions
1Opinion of the Court
ALDRICH, Circuit Judge.
On April 18, 1962 Intelligence Agents of the Internal Revenue Service, upon what was stated to be an appoint-' ment for a routine audit, entered the combined place of business and home of appellant Lord, a public accountant, and departed some hours later with three cartons of business records, bank statements, checks and stubs, etc., belonging to the other appellants, hereinafter taxpayers, which had been in Lord’s custody. Even disregarding dramatic embellishments suggested by Lord in his testimony, and by counsel in argument, 1 the agents’ conduct was taken either…
2Cases cited8 opinions
- Cobbledick v. United StatesSupreme Court of the United States · 1940
- DiBella v. United StatesSupreme Court of the United States · 1962
- Reisman v. CaplinSupreme Court of the United States · 1964
- Perlman v. United StatesSupreme Court of the United States · 1918
- Ideal Toy Corporation v. Sayco Doll CorporationCourt of Appeals for the Second Circuit · 1962
3 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- In the Matter of the Application of Lafayette Academy, Inc., Appeal of United States of AmericaCourt of Appeals for the First Circuit · 1979
- United States v. Premises Known as 608 Taylor Ave., Apartment 302, Pittsburgh, Pennsylvania Appeal of Harold MargolisCourt of Appeals for the Third Circuit · 1978
- Louis Sager Hunsucker, Jr. v. Robert L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1974
- State of Iowa v. Union Asphalt & Roadoils, Inc.District Court, S.D. Iowa · 1968
- Joseph W. Richey and Wife, Blanche Richey v. Jack E. SmithCourt of Appeals for the Fifth Circuit · 1975
38 more not listed; retrieve them via the Exa API.