Legal Opinion
United States v. Robert T. Gilleran
Court of Appeals for the Ninth Circuit
Decided April 27, 1993No. 91-56254PublishedCited by 27 opinions
1Opinion of the Court
FARRIS, Circuit Judge:
OVERVIEW
The Internal Revenue Service appeals from the district court’s order denying its petition to enforce a summons directing Robert T. Gilleran to appear before an IRS revenue agent, pursuant to I.R.C. § 7602, in connection with the IRS’s investigation of Gilleran’s tax liability for 1987 and 1988. We reverse and remand.
DISCUSSION
The district court held that service of an IRS summons by leaving it at the taxpayer’s last and usual place of abode violates the Due Process Clause, unless it is also mailed to the taxpayer at said abode. The district court erred.
The…
2Cases cited8 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Phillips v. CommissionerSupreme Court of the United States · 1931
- George E. Vanelli, Plaintiff-Appellant/cross-Appellee v. Reynolds School District No. 7, Defendants-Appellees/cross-AppellantsCourt of Appeals for the Ninth Circuit · 1982
- United States v. Church of ScientologyCourt of Appeals for the Ninth Circuit · 1975
3 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- John H. Fortney v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- United States v. GertnerDistrict Court, D. Massachusetts · 1995
- Stewart v. United StatesCourt of Appeals for the Ninth Circuit · 2008
- United States v. ElmesCourt of Appeals for the Eleventh Circuit · 2008
- Mollison v. United StatesCourt of Appeals for the Second Circuit · 2007
22 more not listed; retrieve them via the Exa API.