Legal Opinion
David H. Tedder & Associates, Inc. v. United States
Court of Appeals for the Ninth Circuit
Decided February 27, 1996No. 94-55881PublishedCited by 21 opinions
1Opinion of the Court
HUG, Circuit Judge:
The United States appeals the district court’s order granting in part the law firm David H. Tedder & Associates’ motion to quash an Internal Revenue Service summons issued under I.R.C. §§ 7602 and 7609 upon Wells Fargo Bank. The Government’s summons sought production of specified transaction records relating to accounts held by the law firm with the bank. The records in question referenced the names of law firm clients. The district court quashed the summons with respect to the client-identifying information contained in the records. We have jurisdiction under 28 U.S.C. §…
2Cases cited15 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. PowellSupreme Court of the United States · 1964
- Concrete Pipe & Products of Cal., Inc. v. Construction Laborers Pension Trust for Southern Cal.Supreme Court of the United States · 1993
- United States v. Arthur Young & Co.Supreme Court of the United States · 1984
- United States of America and Ralph L. Guyette, Special Agent, Internal Revenue Service v. John B. HarringtonCourt of Appeals for the Second Circuit · 1968
10 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- United States v. RicheyCourt of Appeals for the Ninth Circuit · 2011
- Kenneth H. Reiserer Reiserer & Agee Llp, by Kenneth H. Reiserer, Its Successor in Interest v. United StatesCourt of Appeals for the Ninth Circuit · 2007
- Marvin D. Miller v. United StatesCourt of Appeals for the Seventh Circuit · 1998
- Sterling Trading, LLC v. United StatesDistrict Court, C.D. California · 2008
- Cohen v. United StatesDistrict Court, E.D. Pennsylvania · 2004
16 more not listed; retrieve them via the Exa API.