Legal Opinion
United States v. Grayson County State Bank and Lloyd Butts, First Pentecostal Church, Etc., Intervenor-Appellee
Court of Appeals for the First Circuit
Decided September 21, 1981No. 80-1892PublishedCited by 56 opinions
1Opinion of the Court
TATE, Circuit Judge:
The United States appeals from an order denying judicial enforcement, see 26 U.S.C. § 7604(b), of an Internal Revenue Service (IRS) administrative summons previously issued, see 26 U.S.C. § 7602, to the Grayson County State Bank, which had failed to respond. By the summons, in connection with the investigation of the tax liability of an individual taxpayer (the minister of the church), the IRS sought production of certain bank records pertaining to a church, as to which the taxpayer (the minister) had signature privileges or trustee assignment. Having permitted the church…
2Cases cited16 opinions
- Cantwell v. ConnecticutSupreme Court of the United States · 1940
- Wisconsin v. YoderSupreme Court of the United States · 1972
- Sherbert v. VernerSupreme Court of the United States · 1963
- United States v. PowellSupreme Court of the United States · 1964
- United States v. Mississippi Valley Generating Co.Supreme Court of the United States · 1961
11 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Adolph Coors Company v. Movement Against Racism and the KlanCourt of Appeals for the Eleventh Circuit · 1985
- United States of America and Revenue Agents Clarence H. Isabel and John S. Reid of the Internal Revenue Service v. The El Paso CompanyCourt of Appeals for the Fifth Circuit · 1982
- Neeley v. Bankers Trust Co.Court of Appeals for the Fifth Circuit · 1985
- Sierra Club v. James M. Sigler, Etc., Pelican Terminal Company and Galveston Wharves, Intervenors-AppelleesCourt of Appeals for the Fifth Circuit · 1983
- Ernest HAWKINS, Plaintiff-Appellee, v. the CECO CORPORATION, Defendant-AppellantCourt of Appeals for the Eleventh Circuit · 1989
51 more not listed; retrieve them via the Exa API.