Legal Opinion
United States v. Luther
Court of Appeals for the Ninth Circuit
Decided July 6, 1973No. Nos. 71-2326 and 71-2327PublishedCited by 24 opinions
1Opinion of the Court
OPINION
JAMES M. CARTER, Circuit Judge:
These appeals result from the issuance by the Government qf a summons to The Bible Institute of the Air, Inc. (hereafter the Corporation) pursuant to Sec. 7602 of the Internal Revenue Code of 1954, 26 U.S.C. § 7602, for the records of the Corporation. Charles Luther, custodian of some of the Corporation’s records, refused to comply with the summons, and an enforcement proceeding was instituted in the district court.
On March 22, 1971, following a hearing, the district court ordered the Corporation to turn over certain of its financial records to the…
2Cases cited6 opinions
- Alderman v. United StatesSupreme Court of the United States · 1969
- Donaldson v. United StatesSupreme Court of the United States · 1971
- United States v. WhiteSupreme Court of the United States · 1944
- Grant Foster and Foster Construction C.A., Intervenors-Appellants v. United StatesCourt of Appeals for the Second Circuit · 1959
- Civil Aeronautics Board v. HermannSupreme Court of the United States · 1957
1 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- In Re Grand Jury Investigation. Appeal of United States of AmericaCourt of Appeals for the Third Circuit · 1990
- United States of America and Albert J. Valentas, Internal Revenue Agent v. Humble Oil & Refining CompanyCourt of Appeals for the Fifth Circuit · 1974
- United States v. AbrahamsCourt of Appeals for the Ninth Circuit · 1990
- United States v. AbrahamsCourt of Appeals for the Ninth Circuit · 1990
- United States v. RichardsCourt of Appeals for the Fourth Circuit · 1980
19 more not listed; retrieve them via the Exa API.