Legal Opinion
United States v. First National Bank
Court of Appeals for the Fifth Circuit
Decided October 23, 1980No. 78-2762PublishedCited by 15 opinions
1Opinion of the Court
SIMPSON, Circuit Judge:
Robert M. Sparks, the intervenor-appellant, challenges an order of the district court enforcing a summons issued by an Internal Revenue Service (IRS) special agent pursuant to Section 7602 of the Internal Revenue Code. The district court found that the IRS issued the summons for criminal and civil investigatory purposes. Sparks argues that the summons is unenforceable because it was issued for the single purpose of gathering evidence for a criminal prosecution. We affirm.
In February of 1977 the IRS, Audit Division, notified Sparks that his 1975 return was selected for…
2Cases cited8 opinions
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Couch v. United StatesSupreme Court of the United States · 1973
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. Lester Genser and Lawrence FormanCourt of Appeals for the Third Circuit · 1979
- United Steelworkers of America, Afl-Cio, an Unincorporated Association v. Ralph C. Bishop, United States MarshalCourt of Appeals for the Fifth Circuit · 1979
3 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- United States v. KisCourt of Appeals for the Seventh Circuit · 1981
- United States v. Oscar S. Wyatt, Jr., Coastal States Gas Corp., Intervenor-AppelleeCourt of Appeals for the Fifth Circuit · 1981
- United States of America and Donald Jackson, Special Agent v. Charles H. Stuckey, and Morry Weinstein, Intervenor-AppellantCourt of Appeals for the Ninth Circuit · 1981
- United States v. Roderick J. MacKenzie Malcolm L. MacKenzie and David H. MacKenzie Inc.Court of Appeals for the Second Circuit · 1986
- Ilyas Khrapunov v. Pavel ProsyankinCourt of Appeals for the Ninth Circuit · 2019
10 more not listed; retrieve them via the Exa API.