Legal Opinion
United States v. Zack
District Court, D. Nevada
Decided April 30, 1974No. Civ. LV-2162 RDFPublishedCited by 2 opinions
1Opinion of the Court
ORDER DENYING PETITION TO ENFORCE INTERNAL REVENUE SUMMONS
FACTS
ROGER D. FOLEY, Chief Judge.
This is a proceeding under the Internal Revenue Code of 1954, sections 7402(b) and 7604(a) (26 U.S.C. §§ 7402(b) and 7604(a)), to judicially enforce an Internal Revenue Service (IRS) administrative summons of books, records and documents for IRS examination (26 U.S.C. § 7602).
On March 7, 1973, an administrative summons, Treasury Form 2039, was served on Thomas F. Zaek, DDS Chartered, and Thomas F. Zack, an individu al, as President of the corporation. Both entities are named as respondents in the…
2Cases cited41 opinions
- Hoffa v. United StatesSupreme Court of the United States · 1966
- United States v. PowellSupreme Court of the United States · 1964
- United States v. Morton Salt Co.Supreme Court of the United States · 1950
- Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946
- Donaldson v. United StatesSupreme Court of the United States · 1971
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3Cited by2 opinions
- United States of America and Hubert J. Goodrich, Special Agent Internal Revenue Service v. Thomas F. Zack, as PresidentCourt of Appeals for the Ninth Circuit · 1975
- United States of America and Hubert J. Goodrich, Special Agent Internal Revenue Service v. Thomas F. Zack, as PresidentCourt of Appeals for the Ninth Circuit · 1975