Legal Opinion
United States of America, and Joseph H. Romine, Special Agent of the Internal Revenue Service v. Frank E. Haddad, Jr.
Court of Appeals for the Sixth Circuit
Decided December 10, 1975No. 75--1351PublishedCited by 17 opinions
1Opinion of the Court
William E. MILLER, Circuit Judge.
This is an appeal from an order of the district court, Western District of Kentucky, enforcing a summons issued pursuant to 26 U.S.C. Sec. 7601 et seq. by an agent of the Internal Revenue Service (“IRS”).
The appellant (“Haddad”), an attorney, had represented one Ray Palmer and others in a criminal case in 1971. After the conclusion of the criminal case, IRS issued a tax assessment for excise taxes allegedly due from Palmer. Had-dad also represented Palmer in the excise tax matter.
In June 1974, IRS notified Haddad that the income tax liability of Palmer for the…
2Cases cited16 opinions
- Holt v. United StatesSupreme Court of the United States · 1910
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Couch v. United StatesSupreme Court of the United States · 1973
- Baird v. KoernerCourt of Appeals for the Ninth Circuit · 1960
- Johnson v. United StatesSupreme Court of the United States · 1913
11 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- In the Matter of Carl Walsh, a Witness Before the Special September 1978 Grand Jury. Appeal of United States of AmericaCourt of Appeals for the Seventh Circuit · 1980
- In Re GRAND JURY INVESTIGATIONCourt of Appeals for the Sixth Circuit · 1983
- Stephen Tornay, Galene Tornay v. United States of America A.R. Demeter, Special Agent, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- State v. AndersonSupreme Judicial Court of Maine · 1979
- Oliver B. Cannon & Son, Inc. v. Fidelity & Casualty Co.District Court, D. Delaware · 1981
12 more not listed; retrieve them via the Exa API.