Legal Opinion
United States v. Osborn
Court of Appeals for the Ninth Circuit
Decided September 30, 1977No. Nos. 76-1705 and 76-1764PublishedCited by 60 opinions
1Opinion of the Court
SWEIGERT, District Judge.
In this case the United States and Russell K. Ward, an Internal Revenue Service (IRS) Special Agent, petitioners below, appeal from portions of a district court order denying, upon Fifth Amendment grounds, enforcement of three IRS administrative summonses served on one Harvey J. Osborn, respondent below, an attorney who had formerly represented Ben Johnson, Sam Linder, and National Inventory Control Systems (NICS), intervenors below (hereinafter referred to as “clients”), in regard to certain documents.
Osborn and the clients cross-appeal from portions of the same…
2Cases cited14 opinions
- Fisher v. United StatesSupreme Court of the United States · 1976
- Baird v. KoernerCourt of Appeals for the Ninth Circuit · 1960
- In the Matter of Elaine B. Fischel, Contemner-Appellant. United States of America v. Harry MargolisCourt of Appeals for the Ninth Circuit · 1977
- United States v. Harold JudsonCourt of Appeals for the Ninth Circuit · 1963
- United States v. George v. H. KleifgenCourt of Appeals for the Ninth Circuit · 1977
9 more not listed; retrieve them via the Exa API.
3Cited by60 opinions
- Swidler & Berlin v. United StatesSupreme Court of the United States · 1998
- United States v. RicheyCourt of Appeals for the Ninth Circuit · 2011
- St. Paul Reinsurance Co. v. Commercial Financial Corp.District Court, N.D. Iowa · 2000
- United States v. Laurence John LaytonCourt of Appeals for the Ninth Circuit · 1988
- United States v. FriedmanCourt of Appeals for the Ninth Circuit · 1979
55 more not listed; retrieve them via the Exa API.