Legal Opinion
United States v. Under Seal
Court of Appeals for the Fourth Circuit
Decided February 7, 1986No. 85-1121PublishedCited by 16 opinions
1Opinion of the Court
K.K. HALL, Circuit Judge:
Dr. Murdock Head and several business entities controlled by him, Airlie Foundation, Airlie Trust, and Raven’s Hollow, Ltd., (the “taxpayers”) appeal from the district court’s order denying their motion to vacate a previous order which authorized disclosure of grand jury material to the Internal Revenue Service (the “IRS”). We affirm.
I
In 1978, a federal grand jury began an investigation of the taxpayers. The grand jury issued numerous subpoenas for testimony and documents. In addition, documents were produced voluntarily by the taxpayers pursuant to an agreement with…
2Cases cited10 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- United States v. Sells Engineering, Inc.Supreme Court of the United States · 1983
- United States v. BaggotSupreme Court of the United States · 1983
- Kluger v. CommissionerUnited States Tax Court · 1984
- United States v. Murdock Head, (Two Cases)Court of Appeals for the Fourth Circuit · 1983
5 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- In Re Grand Jury Proceedings (Henry Kluger, Deceased)Court of Appeals for the Second Circuit · 1987
- In Re Disclosure of Grand Jury Material. Basic Earth Science Systems, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1987
- Hajecate v. CommissionerUnited States Tax Court · 1988
- Airlie Foundation, Inc. v. United StatesDistrict Court, District of Columbia · 1993
- Bell v. CommissionerUnited States Tax Court · 1988
11 more not listed; retrieve them via the Exa API.