Legal Opinion

Baird v. Koerner

Court of Appeals for the Ninth Circuit

Decided June 6, 1960No. 16495PublishedCited by 213 opinions

1Opinion of the Court

BARNES, Circuit Judge.

Appellee, as Special Agent of the United States Internal Revenue Service, sought by his petition the aid of the district court (28 U.S.C. §§ 1340, 1345) to enforce a summons and compel testimony (26 U.S.C. § 7402) at an inquiry as to the identity of a person who might be liable to pay an internal revenue tax (26 U.S.C. §§ 7601-7605). He received such aid. The district court ordered appellant Alva C. Baird to answer a certain question. Baird refused to answer.

This is an appeal from a judgment of civil contempt and an order committing Baird to custody because of his…

2Cases cited44 opinions

  1. Erie Railroad v. TompkinsSupreme Court of the United States · 1938
  2. Hoffman v. United StatesSupreme Court of the United States · 1951
  3. Schware v. Board of Bar Examiners of NMSupreme Court of the United States · 1957
  4. United States v. United Shoe MacHinery CorporationDistrict Court, D. Massachusetts · 1950
  5. City & County of San Francisco v. Superior CourtCalifornia Supreme Court · 1951

39 more not listed; retrieve them via the Exa API.

3Cited by213 opinions

  1. Fisher v. United StatesSupreme Court of the United States · 1976
  2. Edward E. Colton and Lillian Kaltman v. United States of America, United States of America v. Edward E. ColtonCourt of Appeals for the Second Circuit · 1962
  3. Garner v. WolfinbargerCourt of Appeals for the Fifth Circuit · 1970
  4. In Re Sealed CaseCourt of Appeals for the D.C. Circuit · 1989
  5. Republic Gear Company v. Borg-Warner CorporationCourt of Appeals for the Second Circuit · 1967

208 more not listed; retrieve them via the Exa API.

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