Legal Opinion

United States of America and E. C. Talley, Special Agent, Internal Revenue Service v. Paul R. Hodgson

Court of Appeals for the Tenth Circuit

Decided March 7, 1974No. 73-1525PublishedCited by 60 opinions

1Opinion of the Court

BREITENSTEIN, Circuit Judge.

The district court denied judicial enforcement of an Internal Revenue Service summons issued pursuant to 26 U.S.C. § 7602. We reverse.

Talley, an IRS special agent in the Intelligence Division, was investigating the federal income tax liability of Leroy Dale Hines for the years 1967-1971. On October 16, 1972, he issued a summons to Paul Hodgson, a lawyer, requiring him to produce records of all charges to or in behalf of Hines during the years 1966-1971 for legal services and records of all moneys received from, or credited to, Hines for such services. The requested…

2Cases cited11 opinions

Donaldson v. United StatesSupreme Court of the United States · 1971
Couch v. United StatesSupreme Court of the United States · 1973
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
United States v. RoundtreeCourt of Appeals for the Fifth Circuit · 1969
Paul W. Tillotson, Special Agent, Internal Revenue Service v. Jackson L. BoughnerCourt of Appeals for the Seventh Circuit · 1965

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

3Cited by60 opinions

United States v. DavisCourt of Appeals for the Fifth Circuit · 1981
In Re Jensen-Farley Pictures, Inc.United States Bankruptcy Court, D. Utah · 1985
Robert L. Clarke, Comptroller of the Currency v. American Commerce National Bank, Anaheim, CaliforniaCourt of Appeals for the Ninth Circuit · 1992
In Re Grand Jury Proceedings. United StatesCourt of Appeals for the Fifth Circuit · 1975
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

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