Legal Opinion
Jerome Daly v. United States of America and Raymond H. Ehlers, Revenue Agent, Internal Revenue Service
Court of Appeals for the Eighth Circuit
Decided April 11, 1968No. 18906PublishedCited by 42 opinions
1Opinion of the Court
LAY, Circuit Judge.
Appellant appeals a judgment finding him in contempt arising out of his alleged refusal to comply with the District Court’s order enforcing the Internal Revenue Service’s administrative summons and their right to interrogate under Int. Rev. Code of 1954, § 7604(a). 1 Appellant alleges (1) that he was not served with proper process and therefore the District Court was without jurisdiction over his person; (2) that he was denied a proper hearing below; (3) that his objections to the interrogation should be sustained because of various constitutional claims, including his…
2Cases cited32 opinions
- Malloy v. HoganSupreme Court of the United States · 1964
- Hoffman v. United StatesSupreme Court of the United States · 1951
- United States v. PowellSupreme Court of the United States · 1964
- Shillitani v. United StatesSupreme Court of the United States · 1966
- Marchetti v. United StatesSupreme Court of the United States · 1968
27 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- United States v. Jerome DalyCourt of Appeals for the Eighth Circuit · 1973
- United States v. RoundtreeCourt of Appeals for the Fifth Circuit · 1969
- United States v. Ivan Melchor Moreno and Rigoberto Melchor MorenoCourt of Appeals for the Fifth Circuit · 1976
- United States of America and Carl Rosen, Revenue Agent of the Internal Revenue Service v. Alvin I. MalnikCourt of Appeals for the Fifth Circuit · 1974
- United States v. NewmanCourt of Appeals for the Fifth Circuit · 1971
37 more not listed; retrieve them via the Exa API.