Legal Opinion
United States v. Texas Heart Institute
Court of Appeals for the Fifth Circuit
Decided March 21, 1985No. 84-2178PublishedCited by 24 opinions
1Opinion of the Court
JOHNSON, Circuit Judge:
_ , , „ _ The United States Internal Revenue Ser- . , TT>0 . . ^ „ ™eJlEand IRS A^nt MlfaelT^ Han' son flled P^ltlons to enforce four IRS sam' monses. These summonses were directed „ _ TT to the Texas Heart Institute, Texas Chil- , ., . T , , „ • , „ dren s Hospital, St. Luke s Episcopal Hospital, and Methodist Hospital. All four petitions to enforce were consolidated. After a hearing, the district court denied enforcement of the summonses. The IRS and *472Agent Hanson appeal, asserting that the district court improperly denied enforcement of the summonses. This Court…
2Cases cited23 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Inwood Laboratories, Inc. v. Ives Laboratories, Inc.Supreme Court of the United States · 1982
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. Arthur Young & Co.Supreme Court of the United States · 1984
- United States v. DavisCourt of Appeals for the Fifth Circuit · 1981
18 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- United States of America, Plaintiff-Appellant-Cross-Appellee v. Author Services, Inc., Defendant-Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1987
- United States v. BarrettCourt of Appeals for the Fifth Circuit · 1988
- United States of America and Earl E. Hart, Revenue Agent of the Internal Revenue Service v. Stanley P. GimbelCourt of Appeals for the Seventh Circuit · 1986
- S. Don Huckaby v. United States Department of the Treasury, Internal Revenue Service, DefendantCourt of Appeals for the Fifth Circuit · 1986
- United States of America and James A. Hill, Special Agent, Internal Revenue Service v. James E. Michaud and Mary L. MichaudCourt of Appeals for the Seventh Circuit · 1990
19 more not listed; retrieve them via the Exa API.