Legal Opinion
United States v. Community Bank & Trust Co.
Court of Appeals for the Tenth Circuit
Decided July 17, 1985No. Nos. 84-1585, 84-1915 and 84-2000PublishedCited by 7 opinions
1Opinion of the Court
WILLIAM E. DOYLE, Circuit Judge.
This is a summons enforcement proceeding which involves the Community Bank & Trust Company (“The Bank”) and the Internal Revenue Service (“IRS”). The Community Bank and Trust Company objected to the amount of reimbursement offered by the government for the purpose of defraying the costs of complying with a summons to provide records of a customer’s account.
The Bank was a third party in the IRS investigation of its customer, Tilman E. Pool, Jr. On September 15, 1982, the IRS summoned the Bank to provide all records of Pool’s transactions starting July 1, 1978,…
2Cases cited9 opinions
- Farmer v. Arabian American Oil Co.Supreme Court of the United States · 1964
- United States v. BiscegliaSupreme Court of the United States · 1975
- Brigadier General Roland F. Cinciarelli v. The Honorable Ronald Reagan, President of the United StatesCourt of Appeals for the D.C. Circuit · 1984
- Russell Redhouse, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Securities and Exchange Commission v. Arthur Young & CompanyCourt of Appeals for the D.C. Circuit · 1978
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- George R. WEAKLEY, Plaintiff-Appellant, v. Otis R. BOWEN, M.D., Secretary of Health and Human Services, Defendant-AppelleeCourt of Appeals for the Tenth Circuit · 1986
- Ruby May HADDEN, Plaintiff-Appellee, v. Otis R. BOWEN, M.D., Secretary of Health and Human Services, Defendant-AppellantCourt of Appeals for the Tenth Circuit · 1988
- Gutierrez v. SullivanCourt of Appeals for the Tenth Circuit · 1992
- Gutierrez v. SullivanCourt of Appeals for the Tenth Circuit · 1992
- United States v. Community Bank And Trust CompanyCourt of Appeals for the Tenth Circuit · 1985
2 more not listed; retrieve them via the Exa API.