Legal Opinion
United States v. Lenon
Court of Appeals for the Seventh Circuit
Decided July 10, 1978No. 78-1291, 78-1301PublishedCited by 17 opinions
1Opinion of the Court
SPRECHER, Circuit Judge.
The issue presented in this appeal is whether the district court properly refused to enforce a substantial portion of an Internal Revenue summons on the grounds that the Commissioner was allegedly already in possession of the sought after documents and that the Commissioner failed to provide notice to the taxpayer according to required administrative procedures.
I
Robert Lenon (taxpayer) is the president of Lenon Service, Inc., a Subchapter S small business corporation doing business in Wisconsin. In February 1976, Revenue Agent Earl Heiting of the Internal Revenue…
2Cases cited10 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Beckwith v. United StatesSupreme Court of the United States · 1976
- United States v. GarrettCourt of Appeals for the Fifth Circuit · 1978
- United States v. NewmanCourt of Appeals for the Fifth Circuit · 1971
5 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- United States v. DavisCourt of Appeals for the Fifth Circuit · 1981
- United States v. Texas Heart InstituteCourt of Appeals for the Fifth Circuit · 1985
- United States v. MorganCourt of Appeals for the Fourth Circuit · 1985
- United States v. SilvestainCourt of Appeals for the Tenth Circuit · 1982
- United States v. Texas Heart InstituteCourt of Appeals for the Fifth Circuit · 1985
12 more not listed; retrieve them via the Exa API.