US v Abraham
WDTX
1975
36 AFTR 2d 75-5260
75-2 USTC 9582
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C5.6 - SELF-INCRIMINATION - VICARIOUS INVOCATION
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C51.0 - RELEVANCE, MATERIALITY
1
Abramson v Quarles
WDLA
1982
49 AFTR 2d 82-875
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C8.2 - DUTY TO CANVASS AND INQUIRE-SECTION 7601
C61 - INJUNCTIVE RELIEF
1
US v Acker
325 F. Supp. 857
SDNY
1971
27 AFTR 2d 71-933
71-1 USTC 9283
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C51.0 - RELEVANCE, MATERIALITY
1
Estate of Adams v Commissioner
T.C.
1967
P-H Memo T.C. 67,221
26 T.C.M. 1098
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Ahmanson
(See also Howfield, Inc. v. US)
415 F. 2d 785
9th CIR
1969
24 AFTR 2d 69-5463
69-2 USTC 9572
C4.0 - FOURTH AMENDMENT - GENERAL
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
1
US v A-J Technical Credit Union
EDMI
1980
46 AFTR 2d 80-5830
80-2 USTC 9660
C1 - FIRST AMENDMENT
C30 - SECTION 7609 - FINANCIAL INSTITUTIONS
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
affirmed per curiam by unreported order
6th CIR
1981
1
US v Alario
EDNY
1978
41 AFTR 2d 78-929
78-1 USTC 9304
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
1
Albachten v Corbett
156 F. Supp. 863
SDCA
1957
1 AFTR 2d 1011
58-1 USTC 9290
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C35 - STANDING TO DEFEND
C61 - INJUNCTIVE RELIEF
1
In re Albert Lindley Lee Memorial Hospital
115 F. Supp. 643
NDNY
1953
44 AFTR 673
53-1 USTC 9266
C21 - OTHER STATE PRIVILEGES
C34 - STANDING TO INTERVENE
modified and affirmed
209 F 2d. 122
2d CIR
1953
45 AFTR 105
54-1 USTC 49,013
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.2 - EVIDENCE QUESTIONS, FEDERAL RULES OF EVIDENCE
C21 - OTHER STATE PRIVILEGES
cert. denied sub nom. Cincotta v US
347 U.S. 960
S.CT.
1954
1
US v Alderson
____F. 2d____
9th CIR
1981
48 AFTR 2d 81-5217
81-1 USTC 9478
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
1
Allen v Cantrell
DIKS
1978
43 AFTR 2d 79-710
79-1 USTC 9171
C63 - TORT SUITS, DAMAGES
1
US v Allshouse
622 F. 2d 53
3d CIR
1980
46 AFTR 2d 80-5053
80-2 USTC 9482
C5.5 - SELF-INCRIMINATION - BLANKET INVOCATION
C5.6 - SELF-INCRIMINATION - VICARIOUS INVOCATION
1
US v Amerada Hess Corp.
(See also US v. Arthur Young & Co.)
619 F. 2d 980, (29 F.R.Serv. 2d 169)
3d CIR
1980
45 AFTR 2d 80-584
80-1 USTC 9160
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.1 - IN CAMERA EXAMINATIONS
C49 - IMPROPER PAYMENTS, SLUSH FUNDS, KICKBACKS, ELEVEN QUESTIONS
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v American Security & Trust Co.
DIDC
1970
25 AFTR 2d 70-807
70-1 USTC 9351
C34 - STANDING TO INTERVENE
C58.0 - NO STAY PENDING APPEAL
stay denied
DC CIR
1970
25 AFTR 2d 70-808
70-1 USTC 9352
C58.0 - NO STAY PENDING APPEAL
stay denied sub nom. In re Rosenbaum
396 U.S. 1065
S.CT.
1970
25 AFTR 2d 70-808
70-1 USTC 9353
C58.0 - NO STAY PENDING APPEAL
1
US v American Speedreading Academy, Inc.
NDTX
1975
36 AFTR 2d 75-6002
75-2 USTC 9757
C34 - STANDING TO INTERVENE
1
US v American Standard Remodeling Corp.
252 F. Supp. 690
WDPA
1966
17 AFTR 2d 1230
66-2 USTC 9482
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Ameritrust
NDOH
1980
46 AFTR 2d 80-6042
80-2 USTC 9775
1
Anastas v US
NDCA
1979
44 AFTR 2d 79-5399
79-2 USTC 9510
C13 - FREEDOM OF INFORMATION ACT
1
US v Anderson Clayton & Co.
369 F. Supp. 6
SDMS
1973
31 AFTR 2d 73-1330
73-1 USTC 9452
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C68 - SPEC COLLAT PURPOSE, RESEARCH, TAXPAYER COMP MEAS PROG (TCMP)
1
Anderson v IRS
371 F. Supp. 1278
DIWY
1974
33 AFTR 2d 74-918
74-1 USTC 9324
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C21 - OTHER STATE PRIVILEGES
C35 - STANDING TO DEFEND
C61 - INJUNCTIVE RELIEF
1
Anderson v US
NDIA
1976
76-1 USTC 9289
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C63 - TORT SUITS, DAMAGES
affirmed
548 F. 2d 249
8th CIR
1977
39 AFTR 2d 77-752
77-1 USTC 9173
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C51.0 - RELEVANCE, MATERIALITY
C63 - TORT SUITS, DAMAGES
cert. denied
434 U.S. 819
S.CT.
1977
1
US v Anderson
contempt judgment vacated and remanded
553 F. 2d 1154
8th CIR
1977
39 AFTR 2d 77-1277
77-1 USTC 9446
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C57 - CONTEMPT - SECTION 7604(B)
contempt judgment vacated and remanded
567 F. 2d 839
8th CIR
1977
41 AFTR 2d 78-440
78-1 USTC 9195
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C14.1 - ADEQUACY OF PLEADINGS
C38.1 - IN CAMERA EXAMINATIONS
C57 - CONTEMPT - SECTION 7604(B)
appeal dismissed
572 F. 2d 1286
8th CIR
1978
1
In re Andrews' Tax Liability
18 F. Supp. 804
DIMD
1937
19 AFTR 422
37-1 USTC 9199
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C4.4 - FOURTH AMENDMENT - BURDENSOMENESS, OVERBREADTH, VAGUENESS
C4.5 - FOURTH AMENDMENT - VICARIOUS ASSERTION
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C35 - STANDING TO DEFEND
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C51.0 - RELEVANCE, MATERIALITY
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
Anheuser-Busch, Inc. v. FTC
359 F. 2d 487
8th CIR
1966
C61 - INJUNCTIVE RELIEF
1
In re April 1956 Term Grand Jury
239 F. 2d 263
7th CIR
1956
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C43.1 - PRESUMPTIONS OF GOV'T REGULARITY, INTEGRITY & GOOD FAITH
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Aquinas College Credit Union
635 F. 2d 887
6th CIR
1980
48 AFTR 2d 81-5149
81-2 USTC 9595
C4.1 - FOURTH AMENDMENT - CONSTITUTIONALITY OF SUMMONS POWER
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C58.0 - NO STAY PENDING APPEAL
cert. denied sub nom. Schwallier v US
450 U.S. 1022
S.CT.
1981
1
In re Archer
1 F. Cas. 1086 (No. 506)
SDNY
1878
2 AFTR 2017
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C57 - CONTEMPT - SECTION 7604(B)
C60 - ENFORCEMENT DENIED
1
US v Arditi
SDNY
1978
42 AFTR 2d 78-5108
78-1 USTC 9435
C5.4 - SELF-INCRIMINATION - IMMUNITY
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
1
Arend v De Masters
181 F. Supp. 761
DIOR
1960
5 AFTR 2d 753
60-1 USTC 9232
modified
DIOR
1961
8 AFTR 2d 5738
61-2 USTC 9737
reversed, De Masters v Arend
313 F. 2d 79
9th CIR
1963
11 AFTR 2d 610
63-1 USTC 9233
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C35 - STANDING TO DEFEND
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C61 - INJUNCTIVE RELIEF
petition for cert. dismissed
375 U.S. 936
S.CT.
1963
1
US v Arizona Bank
562 F. 2d 55
9th CIR
1977
40 AFTR 2d 77-5641
C4.0 - FOURTH AMENDMENT - GENERAL
C14.1 - ADEQUACY OF PLEADINGS
C34 - STANDING TO INTERVENE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
1
US v Armour
376 F. Supp. 318
DICT
1974
34 AFTR 2d 74-5302
74-1 USTC 9479
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C68 - SPEC COLLAT PURPOSE, RESEARCH, TAXPAYER COMP MEAS PROG (TCMP)
1
US v Arthur Andersen & Co.
474 F. Supp. 322
DIMA
1979
44 AFTR 2d 79-5401
79-2 USTC 9506
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C4.4 - FOURTH AMENDMENT - BURDENSOMENESS, OVERBREADTH, VAGUENESS
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C8.1 - SCOPE OF SUMMONS POWER-GRAND JURY ANALOGY
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C16 - OTHER STATUTORY OBJECTIONS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C22 - ACCOUNTING WORKPAPERS
C23 - TAX POOL ANALYSES, INTERNAL AUDIT DOCUMENTS, AUDIT PROGRAMS
C24 - SECTION 7609 - GENERAL
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C51.0 - RELEVANCE, MATERIALITY
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
appeal of one party dismissed as moot (Table)
612 F. 2d 569 (Table) and 623 F. 2d 720
1st CIR
1979 and 1980
45 AFTR 2d 80-1590
80-1 USTC 9360
C22 - ACCOUNTING WORKPAPERS
C23 - TAX POOL ANALYSES, INTERNAL AUDIT DOCUMENTS, AUDIT PROGRAMS
C51.0 - RELEVANCE, MATERIALITY
C57 - CONTEMPT - SECTION 7604(B)
C58.0 - NO STAY PENDING APPEAL
C58.1 - MOOTNESS
cert. denied
449 U.S. 1021
S.CT.
1980
affirmed as to second party
623 F. 2d 725
1st CIR
1980
46 AFTR 2d 80-5285
80-2 USTC 9515
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C16 - OTHER STATUTORY OBJECTIONS
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C23 - TAX POOL ANALYSES, INTERNAL AUDIT DOCUMENTS, AUDIT PROGRAMS
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C51.0 - RELEVANCE, MATERIALITY
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C58.0 - NO STAY PENDING APPEAL
C58.1 - MOOTNESS
1
US v Arthur Andersen & Co.
2d CIR
1979
43 AFTR 2d 79-1161
79-1 USTC 9249
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C51.0 - RELEVANCE, MATERIALITY
1
US v Arthur Young & Co.
(See also US v Amerada Hess Corp.)
496 F. Supp. 966
SDNY
1980
46 AFTR 2d 80-5857
80-2 USTC 9655
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C13 - FREEDOM OF INFORMATION ACT
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C23 - TAX POOL ANALYSES, INTERNAL AUDIT DOCUMENTS, AUDIT PROGRAMS
C25 - SECTION 7609 - ACCOUNTANTS
C38.1 - IN CAMERA EXAMINATIONS
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C49 - IMPROPER PAYMENTS, SLUSH FUNDS, KICKBACKS, ELEVEN QUESTIONS
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C51.0 - RELEVANCE, MATERIALITY
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
appeal pending
2d CIR
1981
1
US v Artman
320 F. Supp. 474
EDTN
1970
27 AFTR 2d 71-941
71-1 USTC 9467
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
affirmed
435 F. 2d 1375
6th CIR
1970
26 AFTR 2d 70-5947
71-1 USTC 9119
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C58.0 - NO STAY PENDING APPEAL
1
US v Art Metal-U.S.A., Inc.
484 F. Supp. 884
DINJ
1980
46 AFTR 2d 80-5433
80-2 USTC 9673
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
1
US v Asay
SDCA
1976
38 AFTR 2d 76-5729
76-2 USTC 9630
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C57 - CONTEMPT - SECTION 7604(B)
affirmed in part and reversed and remanded in part
614 F. 2d 655
9th CIR
1980
45 AFTR 2d 80-1227
80-1 USTC 9242
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C35 - STANDING TO DEFEND
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C57 - CONTEMPT - SECTION 7604(B)
1
US v Asian-American Recreation Club, Inc.
discovery denied
NDCA
1974
34 AFTR 2d 74-6234
74-2 USTC 9835
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
summons enforced
NDCA
1975
36 AFTR 2d 75-5303
C4.4 - FOURTH AMENDMENT - BURDENSOMENESS, OVERBREADTH, VAGUENESS
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.1 - IN CAMERA EXAMINATIONS
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C51.0 - RELEVANCE, MATERIALITY
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C59.2 - USE RESTRICTIONS
1
US v Asphalt Materials, Inc.
WDNY
1976
39 AFTR 2d 77-627
77-1 USTC 9143
C4.0 - FOURTH AMENDMENT - GENERAL
C14.1 - ADEQUACY OF PLEADINGS
C51.0 - RELEVANCE, MATERIALITY
affirmed
559 F. 2d 1205
2d CIR
1977
77-1 USTC 9449
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
cert. denied
434 U.S. 903
S.CT.
1977
1
US v Austin
209 F. Supp. 101
MDNC
1962
10 AFTR 2d 6106
63-1 USTC 9157
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
1
US v AVCO Financial Services
EDCA
1977
41 AFTR 2d 78-494
78-1 USTC 9117
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C24 - SECTION 7609 - GENERAL
C51.1 - RECORDS OUTSIDE THE YEARS UNDER INVESTIGATION
1
US v Avila
227 F. Supp. 3
NDCA
1963
13 AFTR 2d 1350
64-1 USTC 9446
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C62 - SUPPRESSION RELIEF
1
US v Awerkamp
497 F. 2d 832
7th CIR
1974
34 AFTR 2d 74-5086
74-1 USTC 9484
C3 - TAX PROTESTORS
C5.5 - SELF-INCRIMINATION - BLANKET INVOCATION
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
Commissioner v Backer
178 F. Supp. 256
MDGA
1959
5 AFTR 2d 431
60-1 USTC 9218
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C9 - ADMINISTRATIVE PROCEDURE ACT
C36.0 - DUAL REPRESENTATION, CONFLICT OF INTEREST
order reversed and vacated; case remanded, Backer v Commissioner
275 F. 2d 141
5th CIR
1960
5 AFTR 2d 824
60-1 USTC 9285
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C9 - ADMINISTRATIVE PROCEDURE ACT
C36.0 - DUAL REPRESENTATION, CONFLICT OF INTEREST
1
Badger Meter Mfg. Co. v Brennan
216 F. Supp. 426
EDWI
1962
11 AFTR 2d 1220
63-1 USTC 9331
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C5.2 - SELF-INCRIMINATION - WAIVER
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C35 - STANDING TO DEFEND
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C49 - IMPROPER PAYMENTS, SLUSH FUNDS, KICKBACKS, ELEVEN QUESTIONS
C57 - CONTEMPT - SECTION 7604(B)
C61 - INJUNCTIVE RELIEF
C62 - SUPPRESSION RELIEF
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
appeal dismissed
7th CIR
1962
11 AFTR 2d 1227
63-1 USTC 9332
cert. denied
373 U.S. 902
S.CT.
1963
appeal of co-petitioner dismissed, Berner v Brennan
7th CIR
1962
11 AFTR 2d 1541
63-1 USTC 9353
1
US v Baker
451 F. 2d 352
6th CIR
1971
28 AFTR 2d 71-6041
72-1 USTC 9128
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C64.0 - CRIMINAL CASE - GENERAL
1
US v Baker
10th CIR
1979
45 AFTR 2d 80-1457
80-1 USTC 9144
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C24 - SECTION 7609 - GENERAL
C34 - STANDING TO INTERVENE
1
US v Baldridge
281 F. Supp. 470
SDTX
1968
21 AFTR 2d 958
68-1 USTC 9264
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C22 - ACCOUNTING WORKPAPERS
C35 - STANDING TO DEFEND
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
vacated and remanded with direction to dismiss as moot, Baldridge v US
406 F. 2d 526
5th CIR
1969
23 AFTR 2d 69-460
69-1 USTC 9180
C58.0 - NO STAY PENDING APPEAL
1
Baldwin v Commissioner
648 F 2d 483
8th CIR
1981
47 AFTR 2d 81-1548
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C3 - TAX PROTESTORS
C4.4 - FOURTH AMENDMENT - BURDENSOMENESS, OVERBREADTH, VAGUENESS
1
Balistrieri v US
(See also Hotel Roosevelt, Inc. v Jackson)
EDWI
1961
8 AFTR 2d 5202
61-2 USTC 9576
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C61 - INJUNCTIVE RELIEF
affirmed
303 F. 2d 617
7th CIR
1962
9 AFTR 2d 1556-D
62-1 USTC 9481
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C61 - INJUNCTIVE RELIEF
1
US v Bancohio First National Bank of Utica
SDOH
1978
42 AFTR 2d 78-5521
78-2 USTC 9695
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C24 - SECTION 7609 - GENERAL
C30 - SECTION 7609 - FINANCIAL INSTITUTIONS
C51.1 - RECORDS OUTSIDE THE YEARS UNDER INVESTIGATION
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C58.0 - NO STAY PENDING APPEAL
1
US v B & E Paving Co.
2d CIR
1976
39 AFTR 2d 77-470
77-1 USTC 9183
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
1
B & F Associates, Inc. v United Penn Bank
493 F. Supp. 282
MDPA
1980
47 AFTR 2d 81-770
81-1 USTC 9266
C17 - STATUTES OF LIMITATIONS; TOLLING OF - SECTION 7609(E)
C32 - EMERGENCY SUMMONSES - SECTION 7609(G)
C33 - COLLECTION SUMMONSES - SECTION 7609(C)(2)
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C60 - ENFORCEMENT DENIED
C61 - INJUNCTIVE RELIEF
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
vacated by unreported order
3d CIR
1980
further proceedings sub nom. Barnhart v United Penn Bank (Two cases)
515 F. Supp. 1198
MDPA
1981
49 AFTR 2d 82-395
82-1 USTC 9233
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C12 - RIGHT TO FINANCIAL PRIVACY ACT, PRIVACY ACT - SECTION 7852(E)
C24 - SECTION 7609 - GENERAL
C30 - SECTION 7609 - FINANCIAL INSTITUTIONS
C33 - COLLECTION SUMMONSES - SECTION 7609(C)(2)
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C51.2 - METHODS OF PROOF, WORTH & EXPEND, BANK DEP, SOURCE & APPL
C61 - INJUNCTIVE RELIEF
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
summons enforced by unreported order
MDPA
1981
1
US v Bank of America
NDCA
1979
43 AFTR 2d 79-1130
79-1 USTC 9378
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
US v Bank of California
424 F. Supp. 220
NDCA
1976
38 AFTR 2d 76-5882
76-2 USTC 9684
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C10 - BANK SECRECY ACT
C16 - OTHER STATUTORY OBJECTIONS
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C21 - OTHER STATE PRIVILEGES
C34 - STANDING TO INTERVENE
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C51.0 - RELEVANCE, MATERIALITY
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C58.0 - NO STAY PENDING APPEAL
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Bank of California
____F. 2d____
9th CIR
1981
47 AFTR 2d 81-492
80-2 USTC 9837
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C14.1 - ADEQUACY OF PLEADINGS
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
US v Bank of Commerce
DINJ
1968
21 AFTR 2d 1246
68-1 USTC 9388
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C34 - STANDING TO INTERVENE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C51.0 - RELEVANCE, MATERIALITY
vacated and remanded
405 F. 2d 931
3d CIR
1969
23 AFTR 2d 69-404
69-1 USTC 9156
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C34 - STANDING TO INTERVENE
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C51.1 - RECORDS OUTSIDE THE YEARS UNDER INVESTIGATION
1
US v Bank of Monte Vista
451 F. Supp. 945
DICO
1978
42 AFTR 2d 78-5489
78-2 USTC 9643
C4.0 - FOURTH AMENDMENT - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C24 - SECTION 7609 - GENERAL
C30 - SECTION 7609 - FINANCIAL INSTITUTIONS
C34 - STANDING TO INTERVENE
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
1
US v Bank of Moulton
614 F. 2d 1063
5th CIR
1980
46 AFTR 2d 80-5430
80-1 USTC 9383
C4.0 - FOURTH AMENDMENT - GENERAL
C16 - OTHER STATUTORY OBJECTIONS
C24 - SECTION 7609 - GENERAL
C30 - SECTION 7609 - FINANCIAL INSTITUTIONS
C34 - STANDING TO INTERVENE
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C57 - CONTEMPT - SECTION 7604(B)
C70 - TECHNICAL DEFECTS-FORM OVER SUBSTANCE-MINISTERIAL ERRORS
1
US v Bank of Perrine
SDFL
1979
46 AFTR 2d 80-5452
80-1 USTC 9169
C55 - MAGISTRATES, COMMISSIONERS
1
US v Bank of Springville
NDAL
1978
41 AFTR 2d 78-1285
78-1 USTC 9449
C57 - CONTEMPT - SECTION 7604(B)
1
US v Bank of Stockton
467 F. Supp. 306
EDCA
1979
43 AFTR 2d 79-743
79-1 USTC 9276
C4.0 - FOURTH AMENDMENT - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C51.0 - RELEVANCE, MATERIALITY
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Bank of Three Oaks
(see also US v. Devon Bank)
WDMI
1980
47 AFTR 2d 81-1049
81-1 USTC 9291
C4.0 - FOURTH AMENDMENT - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.1 - ADEQUACY OF PLEADINGS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C24 - SECTION 7609 - GENERAL
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C55 - MAGISTRATES, COMMISSIONERS
1
Estate of Barker v Commissioner
13 B.T.A. 562
B.T.A.
1928
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Barksdale
499 F. Supp. 624
MDFL
1980
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C35 - STANDING TO DEFEND
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C62 - SUPPRESSION RELIEF
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
1
US v Barnes
SDCA
1971
28 AFTR 2d 71-6168
72-1 USTC 9120
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C34 - STANDING TO INTERVENE
C42 - RIGHT TO COPY, RETURN OF RECORDS
C61 - INJUNCTIVE RELIEF
1
US v Barnett Bank of Broward County
SDFL
1980
46 AFTR 2d 80-5002
80-1 USTC 9368
C4.0 - FOURTH AMENDMENT - GENERAL
C24 - SECTION 7609 - GENERAL
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C51.0 - RELEVANCE, MATERIALITY
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
Barney v US
568 F. 2d 116
8th CIR
1978
41 AFTR 2d 78-551
78-1 USTC 9237
C16 - OTHER STATUTORY OBJECTIONS
C58.0 - NO STAY PENDING APPEAL
1
US v Barter Systems, Inc.
DINE
1981
49 AFTR 2d 621
82-1 USTC 9127
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C51.0 - RELEVANCE, MATERIALITY
C60 - ENFORCEMENT DENIED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
C71 - TAX SHELTERS
appeal pending
8th CIR
1982
1
US v Bass
MDFL
1974
33 AFTR 2d 74-1164
74-1 USTC 9386
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
1
US v Bassman
SDIA
1977
40 AFTR 2d 77-5990
77-2 USTC 9667
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C51.0 - RELEVANCE, MATERIALITY
C55 - MAGISTRATES, COMMISSIONERS
1
US v Baucus
DIMT
1971
34 AFTR 2d 74-5009
74-2 USTC 9594
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C22 - ACCOUNTING WORKPAPERS
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
on remand from Ninth Circuit
377 F. Supp. 468
DIMT
1974
34 AFTR 2d 74-5018
74-2 USTC 9519
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C38.1 - IN CAMERA EXAMINATIONS
C58.0 - NO STAY PENDING APPEAL
supplemental opinion
C38.1 - IN CAMERA EXAMINATIONS
DIMT
1974
34 AFTR 2d 74-5449
74-2 USTC 9575
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
1
Bauer v Orser
258 F. Supp. 338
DIND
1966
18 AFTR 2d 6055
66-2 USTC 9755
C5.6 - SELF-INCRIMINATION - VICARIOUS INVOCATION
C14.2 - EVIDENCE QUESTIONS, FEDERAL RULES OF EVIDENCE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C60 - ENFORCEMENT DENIED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Beattie
522 F. 2d 267
2d CIR
1975
36 AFTR 2d 75-5619
75-2 USTC 9673
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C22 - ACCOUNTING WORKPAPERS
C58.0 - NO STAY PENDING APPEAL
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
vacated and remanded
425 U.S. 967
S.CT.
1976
37 AFTR 2d 76-1454
76-1 USTC 9426
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
on remand modified
541 F. 2d 329
2d CIR
1976
38 AFTR 2d 76-5768
76-2 USTC 9667
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C22 - ACCOUNTING WORKPAPERS
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
cert. denied
425 U.S. 970
S.CT.
1976
1
Beatty v US
227 F. 2d 350
8th CIR
1955
48 AFTR 416
55-2 USTC 9778
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
1
Becker v US
Circuit Justice Rehnquist
____U.S.____, 49 U.S.L.W. 3844, 101 S. Ct. 3045
S.CT.
1981
48 AFTR 2d 81-5200
81-1 USTC 9465
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C58.0 - NO STAY PENDING APPEAL
C71 - TAX SHELTERS
stay vacated by full court
____U.S.____, 49 U.S.L.W. 3930, 101 S. Ct. 3073
S.CT.
1981
C58.0 - NO STAY PENDING APPEAL
appeal dismissed as moot
____F. 2d____
9th CIR
1981
1
US v Becker
SDNY
1958
1 AFTR 2d 1437
C18.1 - LOST OR DESTROYED RECORDS
C64.4 - CRIMINAL CASE - SECTION 7210
affirmed
259 F. 2d 869
2d CIR
1958
2 AFTR 2d 6041
58-2 USTC 9885
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
C64.4 - CRIMINAL CASE - SECTION 7210
cert. denied
358 U.S. 929
S.CT.
1959
1
Beiswenger v Abel
DIMN
1978
42 AFTR 78-6023
78-2 USTC 9710
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C35 - STANDING TO DEFEND
C61 - INJUNCTIVE RELIEF
1
US v Bell
448 F. 2d 40
9th CIR
1971
28 AFTR 2d 71-5718
71-2 USTC 9649
C4.0 - FOURTH AMENDMENT - GENERAL
C5.5 - SELF-INCRIMINATION - BLANKET INVOCATION
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
1
US v Bembridge
335 F. Supp. 590
DIMA
1971
29 AFTR 2d 72-475
72-1 USTC 9172
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
reversed and remanded
458 F. 2d 1262
1st CIR
1972
29 AFTR 2d 72-1022
72-1 USTC 9379
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
1
US v Benford
44 F.R.D. 231
NDIN
1968
21 AFTR 2d 985
68-1 USTC 9317
C34 - STANDING TO INTERVENE
order denying motion to intervene reversed; order requiring compliance
vacated and remanded
406 F. 2d 1192
7th CIR
1969
23 AFTR 2d 69-763
69-1 USTC 9217
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C34 - STANDING TO INTERVENE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
1
Benjamin v Commissioner
66 T.C. 1084
T.C.
1976
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
affirmed
592 F. 2d 1259
5th CIR
1979
43 AFTR 2d 79-995
79-1 USTC 9319
1
US v Berg
636 F. 2d 203
8th CIR
1980
47 AFTR 2d 81-437
81-1 USTC 9141
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C24 - SECTION 7609 - GENERAL
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
US v Berger
SDFL
1965
16 AFTR 2d 5224
65-2 USTC 9589
C5.6 - SELF-INCRIMINATION - VICARIOUS INVOCATION
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
1
US v Berkowitz
355 F. Supp. 897
EDPA
1973
32 AFTR 2d 73-5107
73-2 USTC 9498
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C4.4 - FOURTH AMENDMENT - BURDENSOMENESS, OVERBREADTH, VAGUENESS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C61 - INJUNCTIVE RELIEF
C68 - SPEC COLLAT PURPOSE, RESEARCH, TAXPAYER COMP MEAS PROG (TCMP)
affirmed
488 F. 2d 1235
3d CIR
1973
33 AFTR 2d 74-381
74-1 USTC 9137
C4.4 - FOURTH AMENDMENT - BURDENSOMENESS, OVERBREADTH, VAGUENESS
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C52 - REQUIRED RECORDS - SECTION 6001
C68 - SPEC COLLAT PURPOSE, RESEARCH, TAXPAYER COMP MEAS PROG (TCMP)
cert. denied
421 U.S. 946
S.CT.
1975
1
Bernheim v Commissioner
15 B.T.A. 608
B.T.A.
1929
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Bettendorf Bank & Trust Co.
SDIA
1977
40 AFTR 2d 77-6047
77-2 USTC 9602
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C24 - SECTION 7609 - GENERAL
C34 - STANDING TO INTERVENE
C55 - MAGISTRATES, COMMISSIONERS
C58.0 - NO STAY PENDING APPEAL
1
US v Billingsley
331 F. Supp. 1091
NDOK
1971
29 AFTR 2d 72-353
72-1 USTC 9191
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C60 - ENFORCEMENT DENIED
reversed and remanded
469 F. 2d 1208
10th CIR
1972
31 AFTR 2d 73-377
73-1 USTC 9117
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
on remand
NDOK
1973
33 AFTR 2d 74-319
74-1 USTC 9109
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C17 - STATUTES OF LIMITATIONS; TOLLING OF - SECTION 7609(E)
C58.0 - NO STAY PENDING APPEAL
1
US v Bisceglia
EDKY
1972
29 AFTR 2d 72-1344
72-1 USTC 9474
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C35 - STANDING TO DEFEND
C51.0 - RELEVANCE, MATERIALITY
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
reversed, Bisceglia v US
486 F. 2d 706
6th CIR
1973
32 AFTR 2d 73-5941
73-2 USTC 9722
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C60 - ENFORCEMENT DENIED
reversed and remanded
420 U.S. 141, 95 S. Ct. 915, 43 L. Ed. 2d 88
S.CT.
1975
35 AFTR 2d 75-702
75-1 USTC 9247
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
Black Panther Party v Alexander
NDCA
1975
35 AFTR 2d 75-1241
75-1 USTC 9376
C1 - FIRST AMENDMENT
C4.0 - FOURTH AMENDMENT - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C61 - INJUNCTIVE RELIEF
C63 - TORT SUITS, DAMAGES
1
Black v US
388 F. Supp. 805
EDNY
1975
35 AFTR 2d 75-1084
75-1 USTC 9339
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C61 - INJUNCTIVE RELIEF
C63 - TORT SUITS, DAMAGES
affirmed
534 F. 2d 524
2d CIR
1976
37 AFTR 2d 76-1312
76-1 USTC 9383
C34 - STANDING TO INTERVENE
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C61 - INJUNCTIVE RELIEF
C63 - TORT SUITS, DAMAGES
1
US v Blackburn
MDFL
1974
C58.0 - NO STAY PENDING APPEAL
74-2 USTC 9696
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C38.1 - IN CAMERA EXAMINATIONS
1
US v Blackwood
582 F. 2d 1244
10th CIR
1978
42 AFTR 2d 78-5790
78-2 USTC 9676
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
1
Blake v Tucci
NDOH
1979
45 AFTR 2d 80-503
80-1 USTC 9167
C61 - INJUNCTIVE RELIEF
1
Blakeman v Commissioner
MDFL
1975
35 AFTR 2d 75-1048
75-1 USTC 9413
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C61 - INJUNCTIVE RELIEF
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
Blech v US
595 F. 2d 462
9th CIR
1979
44 AFTR 2d 79-5065
79-1 USTC 9388
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C61 - INJUNCTIVE RELIEF
1
In re Blumenberg
191 F. Supp. 904
SDNY
1960
6 AFTR 2d 5870
60-2 USTC 9752
C5.3 - SELF-INCRIMINATION - BURDEN OF PROOF, PERSUASION
C5.5 - SELF-INCRIMINATION - BLANKET INVOCATION
C5.6 - SELF-INCRIMINATION - VICARIOUS INVOCATION
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
1
US v Boccuto
175 F. Supp. 886
DINJ
1959
4 AFTR 2d 5276
59-2 USTC 9643
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C35 - STANDING TO DEFEND
appeal dismissed
274 F. 2d 860
3d CIR
1959
4 AFTR 2d 5912
59-2 USTC 9778
1
Bolich v Rubel
67 F. 2d 894
2d CIR
1933
13 AFTR 423
3 USTC 1184
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
Bolin v Commissioner
T.C.
1967
P-H Memo T.C. 67,009
26 T.C.M. 62
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Bomher
EDPA
1978
42 AFTR 2d 78-5193
79-1 USTC 9191
C35 - STANDING TO DEFEND
C62 - SUPPRESSION RELIEF
C64.0 - CRIMINAL CASE - GENERAL
1
US v Bonnell
483 F. Supp. 1070
DIMN
1979
45 AFTR 2d 80-725
80-1 USTC 9170
C4.0 - FOURTH AMENDMENT - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C38.1 - IN CAMERA EXAMINATIONS
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C42 - RIGHT TO COPY, RETURN OF RECORDS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C49 - IMPROPER PAYMENTS, SLUSH FUNDS, KICKBACKS, ELEVEN QUESTIONS
C55 - MAGISTRATES, COMMISSIONERS
C61 - INJUNCTIVE RELIEF
C62 - SUPPRESSION RELIEF
stay granted
483 F. Supp. 1091
DIMN
1979
45 AFTR 2d 80-725
C58.0 - NO STAY PENDING APPEAL
(See also In re Grand Jury Subpoena Duces Tecum, 483 F. Supp. 1085 (Minn
1979))
1
US v Bookstaff
EDWI
1980
46 AFTR 2d 80-5361
80-2 USTC 9558
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C24 - SECTION 7609 - GENERAL
C25 - SECTION 7609 - ACCOUNTANTS
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C55 - MAGISTRATES, COMMISSIONERS
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C57 - CONTEMPT - SECTION 7604(B)
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
US v Boone
(See also US v Clark)
MDNC
1978
42 AFTR 2d 78-5737
78-2 USTC 9675
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C55 - MAGISTRATES, COMMISSIONERS
1
Boren v Tucker
239 F. 2d 767
9th CIR
1956
50 AFTR 1217
57-1 USTC 9246
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C42 - RIGHT TO COPY, RETURN OF RECORDS
C57 - CONTEMPT - SECTION 7604(B)
1
Bornn v Page
14 F. Supp. 767
EDNY
1936
17 AFTR 852
C42 - RIGHT TO COPY, RETURN OF RECORDS
C61 - INJUNCTIVE RELIEF
1
US v Bouschor
200 F. Supp. 541
DIMN
1961
8 AFTR 2d 5942
62-1 USTC 9123
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C52 - REQUIRED RECORDS - SECTION 6001
C61 - INJUNCTIVE RELIEF
affirmed, Bouschor v US
316 F. 2d 451
8th CIR
1963
11 AFTR 2d 1387
63-1 USTC 9424
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C35 - STANDING TO DEFEND
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C57 - CONTEMPT - SECTION 7604(B)
1
US v Bowker
DIOR
1980
47 AFTR 2d 81-399
81-1 USTC 9142
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C55 - MAGISTRATES, COMMISSIONERS
C64.4 - CRIMINAL CASE - SECTION 7210
C65 - RIGHT TO JURY
1
US v Bowman
236 F. Supp. 548
MDPA
1964
15 AFTR 2d 230
65-1 USTC 9134
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.2 - EVIDENCE QUESTIONS, FEDERAL RULES OF EVIDENCE
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C21 - OTHER STATE PRIVILEGES
C35 - STANDING TO DEFEND
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
affirmed
358 F. 2d 421
3d CIR
1966
17 AFTR 2d 754
66-1 USTC 9358
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Bowman
435 F. 2d 467
3d CIR
1970
26 AFTR 2d 70-5941
71-1 USTC 9121
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C9 - ADMINISTRATIVE PROCEDURE ACT
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
1
US v Bowman Recording & Production Co.
(See also In re Purchasers of Master Recordings from Bowman Recording &
Production Co.)
NDGA
1980
46 AFTR 2d 80-5607
80-2 USTC 9624
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C68 - SPEC COLLAT PURPOSE, RESEARCH, TAXPAYER COMP MEAS PROG (TCMP)
1
Bowser v First National Bank of Oakland, Md.
390 F. Supp. 834
DIMD
1975
C35 - STANDING TO DEFEND
C61 - INJUNCTIVE RELIEF
affirmed sub nom. Snyder v US
498 F. 2d 675
4th CIR
1974
34 AFTR 2d 74-5583
74-2 USTC 9647
C61 - INJUNCTIVE RELIEF
1
Boyd, US v
24 Fed. 692
SDNY
1885
reversed, Boyd v. US
116 U.S. 616, 6 S.CT. 524, 29 L. Ed. 746
1886
3 AFTR 2488
C4.1 - FOURTH AMENDMENT - CONSTITUTIONALITY OF SUMMONS POWER
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C5.1 - FIFTH AMENDMENT - CONSTITUTIONALITY OF SUMMONS POWER
C5.3 - SELF-INCRIMINATION - BURDEN OF PROOF, PERSUASION
C5.4 - SELF-INCRIMINATION - IMMUNITY
C52 - REQUIRED RECORDS - SECTION 6001
C60 - ENFORCEMENT DENIED
C64.2 - CRIMINAL CASE - SEARCH WARRANTS
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
US v Braswell
436 F. Supp. 669
EDNC
1977
40 AFTR 2d 77-5629
77-2 USTC 9571
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C51.1 - RECORDS OUTSIDE THE YEARS UNDER INVESTIGATION
1
US v Bray
(See also Gregson v IRS)
546 F. 2d 851
10th CIR
1976
39 AFTR 2d 77-461
76-2 USTC 9804
C3 - TAX PROTESTORS
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C35 - STANDING TO DEFEND
C51.2 - METHODS OF PROOF, WORTH & EXPEND, BANK DEP, SOURCE & APPL
C62 - SUPPRESSION RELIEF
C64.2 - CRIMINAL CASE - SEARCH WARRANTS
1
US v Bremicker
365 F. Supp. 701
DIMN
1973
32 AFTR 2d 73-6145
73-2 USTC 9777
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C11 - FAIR CREDIT REPORTING ACT
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C21 - OTHER STATE PRIVILEGES
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C51.0 - RELEVANCE, MATERIALITY
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
Bretto v Northern City National Bank
231 F. Supp. 529
DIMN
1964
14 AFTR 2d 5090
64-2 USTC 9590
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C21 - OTHER STATE PRIVILEGES
1
Bridgeford v Seattle-First National Bank
EDWA
1975
37 AFTR 2d 76-496
76-1 USTC 9142
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C35 - STANDING TO DEFEND
C61 - INJUNCTIVE RELIEF
1
US v Brigham Young University
485 F. Supp. 534
DIUT
1980
46 AFTR 2d 80-5475
80-1 USTC 9333
C1 - FIRST AMENDMENT
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C24 - SECTION 7609 - GENERAL
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C55 - MAGISTRATES, COMMISSIONERS
C60 - ENFORCEMENT DENIED
appeal pending
10th CIR
1980
1
Brittingham v US Commissioner of Internal Revenue
451 F. 2d 315
5th CIR
1971
28 AFTR 2d 71-5706
71-2 USTC 9663
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C61 - INJUNCTIVE RELIEF
1
Broadrock Development Co. v Director of Internal Revenue
(See also Eberhart v Broadrock Development Corp.)
NDOH
1959
4 AFTR 2d 5808
59-2 USTC 9739
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C61 - INJUNCTIVE RELIEF
affirmed
283 F. 2d 872
6th CIR
1960
6 AFTR 2d 5703
60-2 USTC 9746
C61 - INJUNCTIVE RELIEF
1
US v Broadview Savings & Loan
NDOH
1979
44 AFTR 2d 79-5383
79-2 USTC 9490
C24 - SECTION 7609 - GENERAL
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
1
Brobeck v Plasko
WDPA
1974
34 AFTR 2d 74-6010
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C63 - TORT SUITS, DAMAGES
1
US v Brobeck
contempt hearing
WDPA
1973
32 AFTR 2d 73-5736
73-2 USTC 9668
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C57 - CONTEMPT - SECTION 7604(B)
additional hearing on contempt
363 F. Supp. 1035
WDPA
1973
32 AFTR 2d 73-6114
73-2 USTC 9753
C5.3 - SELF-INCRIMINATION - BURDEN OF PROOF, PERSUASION
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C18.1 - LOST OR DESTROYED RECORDS
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C57 - CONTEMPT - SECTION 7604(B)
affirmed
491 F. 2d 751
3d CIR
1973
33 AFTR 2d 74-350
74-2 USTC 9731
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
cert. denied, (motion for release granted)
416 U.S. 984
S.CT.
1974
34 AFTR 2d 74-6010
74-2 USTC 9792
C57 - CONTEMPT - SECTION 7604(B)
1
US v Brody
motion to dismiss contempt proceedings denied
144 F. Supp. 749
DIMA
1956
50 AFTR 2d 439
56-2 USTC 9943
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C57 - CONTEMPT - SECTION 7604(B)
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C64.0 - CRIMINAL CASE - GENERAL
adjudged in contempt sub nom. Duffy v Brody
147 F. Supp. 897
DIMA
1957
50 AFTR 2d 1470
57-1 USTC 9345
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C57 - CONTEMPT - SECTION 7604(B)
C64.0 - CRIMINAL CASE - GENERAL
affirmed, Brody v US
243 F. 2d 378
1st CIR
1957
51 AFTR 2d 96
57-1 USTC 9606
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C35 - STANDING TO DEFEND
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C57 - CONTEMPT - SECTION 7604(B)
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C64.0 - CRIMINAL CASE - GENERAL
cert. denied
354 U.S. 923
S.CT.
1957
1
In re Brooklyn Pawnbrokers, Inc.
39 F. Supp. 304
EDNY
1941
27 AFTR 598
41-2 USTC 9518
C4.0 - FOURTH AMENDMENT - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
1
US v Brooks
DISC
1976
37 AFTR 2d 76-1088
76-1 USTC 9327
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C65 - RIGHT TO JURY
1
US v Brown
349 F. Supp. 420
NDIL
1972
30 AFTR 2d 72-5542
72-2 USTC 9673
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C22 - ACCOUNTING WORKPAPERS
C38.1 - IN CAMERA EXAMINATIONS
affirmed as modified
478 F. 2d 1038
7th CIR
1973
31 AFTR 2d-1293
73-1 USTC 9427
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C38.1 - IN CAMERA EXAMINATIONS
1
US v Brown
398 F. Supp. 444
EDMI
1975
37 AFTR 2d 76-903
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C51.0 - RELEVANCE, MATERIALITY
reversed in part and affirmed in part
536 F. 2d 117
6th CIR
1976
38 AFTR 2d 76-5085
76-1 USTC 9453
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C21 - OTHER STATE PRIVILEGES
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C51.0 - RELEVANCE, MATERIALITY
C60 - ENFORCEMENT DENIED
1
US v Brown
600 F. 2d 248
10th CIR
1979
43 AFTR 2d 79-1004
79-1 USTC 9322
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C3 - TAX PROTESTORS
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C24 - SECTION 7609 - GENERAL
C62 - SUPPRESSION RELIEF
C64.0 - CRIMINAL CASE - GENERAL
cert denied
444 U.S. 917
S.CT.
1979
1
Brownson v US
32 F. 2d 844
8th CIR
1929
7 AFTR 8748
1 USTC 394
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C57 - CONTEMPT - SECTION 7604(B)
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
Brunwasser v Pittsburgh National Bank
WDPA
1964
14 AFTR 2d 6066
64-2 USTC 9871
C16 - OTHER STATUTORY OBJECTIONS
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C63 - TORT SUITS, DAMAGES
affirmed per curiam
351 F. 2d 951
3d CIR
1965
17 AFTR 2d 803
66-1 USTC 9336
cert. denied
384 U.S. 986
S.CT.
1966
1
US v Buck
(See also Moody v IRS)
356 F. Supp. 370
SDTX
1973
31 AFTR 2d 73-793
73-1 USTC 9188
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C51.0 - RELEVANCE, MATERIALITY
affirmed per curiam
479 F. 2d 1327
5th CIR
1973
32 AFTR 2d 73-5473
73-2 USTC 9572
cert. denied sub nom. Moody v US
414 U.S. 1097
S.CT.
1973
1
US v Buckeye Bldg. & Loan Co.
SDOH
1977
40 AFTR 2d 77-5637
77-2 USTC 9603
C34 - STANDING TO INTERVENE
1
US v Burbank
SDNY
1974
34 AFTR 2d 74-5762
74-2 USTC 9779
C34 - STANDING TO INTERVENE
C47 - TAX TREATY SUMMONSES - SECTION 7852(D)
C48 - FOREIGN RECORDS, FOREIGN LAW
C60 - ENFORCEMENT DENIED
affirmed in part and reversed in part, US v A. L. Burbank & Co., Ltd.
525 F. 2d 9
2d CIR
1975
36 AFTR 2d 75-6227
75-2 USTC 9795
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C34 - STANDING TO INTERVENE
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C47 - TAX TREATY SUMMONSES - SECTION 7852(D)
cert. denied
426 U.S. 934
S.CT.
1976
1
US v Burns
EDMI
1974
34 AFTR 2d 74-5699
74-2 USTC 9665
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
affirmed
6th CIR
1975
35 AFTR 2d 75-954
75-1 USTC 9310
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
1
In re Burr
171 F. Supp. 448
SDNY
1959
3 AFTR 2d 770
59-1 USTC 9212
C5.5 - SELF-INCRIMINATION - BLANKET INVOCATION
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C16 - OTHER STATUTORY OBJECTIONS
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C64.4 - CRIMINAL CASE - SECTION 7210
1
US v Calhoun County Hospital, Inc.
NDMS
1974
35 AFTR 2d 75-1097
C4.0 - FOURTH AMENDMENT - GENERAL
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C58.0 - NO STAY PENDING APPEAL
C70 - TECHNICAL DEFECTS-FORM OVER SUBSTANCE-MINISTERIAL ERRORS
1
Calkins v Smietanka
240 Fed. 138
NDIL
1917
1 AFTR 765
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C61 - INJUNCTIVE RELIEF
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
Callahan v First Pennsylvania Bank
422 F. Supp. 1098
EDPA
1976
39 AFTR 2d 77-1166
77-1 USTC 9274
C4.0 - FOURTH AMENDMENT - GENERAL
C34 - STANDING TO INTERVENE
C61 - INJUNCTIVE RELIEF
1
Calvin v Alexander
NDIN
1975
36 AFTR 2d 75-5946
75-2 USTC 9815
C3 - TAX PROTESTORS
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C21 - OTHER STATE PRIVILEGES
C61 - INJUNCTIVE RELIEF
C63 - TORT SUITS, DAMAGES
1
Camden County Beverage Co. v Blair
46 F. 2d 648
DINJ
1930
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C62 - SUPPRESSION RELIEF
C58.0 - NO STAY PENDING APPEAL
C62 - SUPPRESSION RELIEF
appeal dismissed
46 F. 2d 655
3d CIR
1931
1
US v Campbell
390 F. Supp. 711
DISD
1975
36 AFTR 2d 75-5306
75-2 USTC 9566
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C51.0 - RELEVANCE, MATERIALITY
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
affirmed on taxpayer's appeal, remanded on Government's cross-appeal
524 F. 2d 604
8th CIR
1975
36 AFTR 2d 75-6041
75-2 USTC 9760
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C51.0 - RELEVANCE, MATERIALITY
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
Capital City Aviation Trust v Exhange National Bank
MDAL
1977
39 AFTR 2d 77-881
77-1 USTC 9164
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C10 - BANK SECRECY ACT
C21 - OTHER STATE PRIVILEGES
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C52 - REQUIRED RECORDS - SECTION 6001
C61 - INJUNCTIVE RELIEF
1
US v Capital Preservation Fund
NDCA
1981
48 AFTR 2d 81-5152
81-1 USTC 9385
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C24 - SECTION 7609 - GENERAL
C34 - STANDING TO INTERVENE
1
Caplis v Helvering
4 F. Supp. 181
EDNY
1933
12 AFTR 1239
1933 CCH 9420
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C17 - STATUTES OF LIMITATIONS; TOLLING OF - SECTION 7609(E)
C35 - STANDING TO DEFEND
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C57 - CONTEMPT - SECTION 7604(B)
C61 - INJUNCTIVE RELIEF
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
US v Capodilupo
SDFL
1977
40 AFTR 2d 77-5179
77-1 USTC 9312
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
Cardwell v Kurtz
CDCA
1979
45 AFTR 2d 80-737
80-1 USTC 9149
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C61 - INJUNCTIVE RELIEF
C62 - SUPPRESSION RELIEF
appeal pending
9th CIR
1981
1
US v Carey
218 F. Supp. 298
DIDE
1963
11 AFTR 2d 1525
63-1 USTC 9495
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Carlson
260 F. Supp. 423
EDNY
1966
18 AFTR 2d 5659
66-2 USTC 9633
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
1
Caro v Bingler
242 F. Supp. 418
WDPA
1965
16 AFTR 2d 5500
65-2 USTC 9649
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C42 - RIGHT TO COPY, RETURN OF RECORDS
1
US v Carpenter
425 F. 2d 264
5th CIR
1970
25 AFTR 2d 70-1041
70-1 USTC 9401
C58.0 - NO STAY PENDING APPEAL
1
Application of Carroll
149 F. Supp. 634
WDNY
1957
50 AFTR 2159
57-1 USTC 9289
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C51.0 - RELEVANCE, MATERIALITY
C51.2 - METHODS OF PROOF, WORTH & EXPEND, BANK DEP, SOURCE & APPL
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
affirmed, Application of US (Carroll)
246 F. 2d 762
2d CIR
1957
52 AFTR 31
57-2 USTC 9819
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C51.0 - RELEVANCE, MATERIALITY
cert. denied
355 U.S. 857
S.CT.
1957
1
US v Carroll
567 F. 2d 955
10th CIR
1977
41 AFTR 2d 78-442
78-1 USTC 9141
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C3 - TAX PROTESTORS
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C57 - CONTEMPT - SECTION 7604(B)
C65 - RIGHT TO JURY
1
US v Carroll County Trust Co.
DINH
1979
44 AFTR 2d 79-5961
79-2 USTC 9672
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C35 - STANDING TO DEFEND
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
1
US v Carter
489 F. 2d 413
5th CIR
1973
33 AFTR 2d 74-466
74-1 USTC 9154
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
rehearing denied
504 F. 2d 428
5th CIR
1974
34 AFTR 2d 74-6251
74-2 USTC 9837
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
1
US v Carter
568 F. 2d 453
5th CIR
1978
41 AFTR 2d 78-850
78-1 USTC 9344
C35 - STANDING TO DEFEND
1
US v Case
SDIL
1976
39 AFTR 2d 77-612
77-1 USTC 9130
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
1
US v Cates
MDNC
1980
46 AFTR 2d 80-5612
81-2 USTC 9593
C3 - TAX PROTESTORS
C24 - SECTION 7609 - GENERAL
C30 - SECTION 7609 - FINANCIAL INSTITUTIONS
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C55 - MAGISTRATES, COMMISSIONERS
1
US v Cecil E. Lucas General Con., Inc.
406 F. Supp. 1267
DISC
1975
38 AFTR 2d 76-5116
76-1 USTC 9413
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.1 - IN CAMERA EXAMINATIONS
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
1
US v Central National Bank
NDOH
1980
45 AFTR 2d 80-1390
80-1 USTC 9284
C4.0 - FOURTH AMENDMENT - GENERAL
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C14.2 - EVIDENCE QUESTIONS, FEDERAL RULES OF EVIDENCE
C24 - SECTION 7609 - GENERAL
C37.1 - INVESTIGATIVE FILE PRIVILEGE
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C38.1 - IN CAMERA EXAMINATIONS
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C51.0 - RELEVANCE, MATERIALITY
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C55 - MAGISTRATES, COMMISSIONERS
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
In re Chadwick
5 F. Cas. 401, (No. 2,570)
DIMA
1870
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C51.0 - RELEVANCE, MATERIALITY
C51.2 - METHODS OF PROOF, WORTH & EXPEND, BANK DEP, SOURCE & APPL
C57 - CONTEMPT - SECTION 7604(B)
C60 - ENFORCEMENT DENIED
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
Chakejian v Trout
295 F. Supp. 97
EDPA
1969
23 AFTR 2d 69-1434
69-1 USTC 9342
C34 - STANDING TO INTERVENE
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C61 - INJUNCTIVE RELIEF
1
US v Challman (two cases)
520 F. Supp. 64
SDIN
1981
48 AFTR 2d 81-5643
81-2 USTC 9582
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C71 - TAX SHELTERS
1
Chamlian v US
EDCA
1975
37 AFTR 2d 76-604
76-1 USTC 9226
C58.0 - NO STAY PENDING APPEAL
C61 - INJUNCTIVE RELIEF
1
In re Chaplain
(en banc)
621 F. 2d 1272
4th CIR
1980
C57 - CONTEMPT - SECTION 7604(B)
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
cert. denied
449 U.S. 834, 101 S. Ct. 106, 66 L. Ed. 2d 40 (No. 79-1917; October 8,
1980)
S.CT.
1980
1
US v Chase Manhattan Bank
598 F. 2d 321
2d CIR
1979
43 AFTR 2d 79-1074
79-1 USTC 9347
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C58.0 - NO STAY PENDING APPEAL
C62 - SUPPRESSION RELIEF
enforced on remand
486 F. Supp. 317
SDNY
1979
44 AFTR 2d 79-6071
79-2 USTC 9658
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
affirmed after remand
2d CIR
1980
45 AFTR 2d 80-1551
80-1 USTC 9355
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
1
US v Chemical Bank
593 F. 2d 451
2d CIR
1979
43 AFTR 2d 79-486
79-1 USTC 9162
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C24 - SECTION 7609 - GENERAL
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C43.1 - PRESUMPTIONS OF GOV'T REGULARITY, INTEGRITY & GOOD FAITH
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
1
US v Chikata
427 F. 2d 385
9th CIR
1970
26 AFTR 2d 70-5022
70-1 USTC 9448
C62 - SUPPRESSION RELIEF
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
1
US v Christiansen
356 F. 2d 986
3d CIR
1966
17 AFTR 2d 617
66-1 USTC 9305
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
cert. denied
384 U.S. 962
S.CT.
1966
1
US v Church of Scientology of California
CDCA
1973
33 AFTR 2d 74-329
74-1 USTC 9107
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C51.0 - RELEVANCE, MATERIALITY
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
reversed and remanded
520 F. 2d 818
9th CIR
1975
36 AFTR 2d 75-5291
75-2 USTC 9584
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C58.0 - NO STAY PENDING APPEAL
1
US v Citibank
SDNY
1980
47 AFTR 2d 81-347
80-2 USTC 9825
C11 - FAIR CREDIT REPORTING ACT
C70 - TECHNICAL DEFECTS-FORM OVER SUBSTANCE-MINISTERIAL ERRORS
1
Cities Service Co. v FEA
529 F. 2d 1016
Temp. Emergency Court of Appeals (D.C.)
1975
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
cert. denied
426 U.S. 947
S.CT.
1976
1
US v Citizen & Southern National Bank (Two cases)
(See also US v Scholbe; US v Telles)
SDGA
1981
49 AFTR 2d 82-477
81-2 USTC 9765
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C58.2 - STAYS PENDING APPEAL
1
US v Citizens State Bank
612 F. 2d 1091
8th CIR
1980
45 AFTR 2d 80-580
80-1 USTC 9153
C1 - FIRST AMENDMENT
C3 - TAX PROTESTORS
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
attorney's fees denied
____F. 2d____
8th CIR
1982
49 AFTR 2d 82-531
82-1 USTC 9147
C3 - TAX PROTESTORS
C38.1 - IN CAMERA EXAMINATIONS
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
US v City Bank
NDOH
1981
48 AFTR 2d 81-6010
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C3 - TAX PROTESTORS
C4.4 - FOURTH AMENDMENT - BURDENSOMENESS, OVERBREADTH, VAGUENESS
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C24 - SECTION 7609 - GENERAL
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C58.0 - NO STAY PENDING APPEAL
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v City National Bank & Trust Co.
WDOK
1979
44 AFTR 2d 79-5452
79-2 USTC 9528
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C55 - MAGISTRATES, COMMISSIONERS
magistrate affirmed in part, reversed in part
WDOK
1979
45 AFTR 2d 80-1254
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C55 - MAGISTRATES, COMMISSIONERS
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C60 - ENFORCEMENT DENIED
reversed and remanded
642 F. 2d 388
10th CIR
1981
47 AFTR 2d 81-939
81-1 USTC 9259
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C51.0 - RELEVANCE, MATERIALITY
C55 - MAGISTRATES, COMMISSIONERS
1
Matter of Tax Liability of Civil Rights Congress for the years 1950,
1951, and 1952, William L. Patterson
124 F. Supp. 68
SDNY
1954
46 AFTR 727
54-2 USTC 9487
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C57 - CONTEMPT - SECTION 7604(B)
later grand jury proceedings, Application of Patterson
125 F. Supp. 881
SDNY
1954
reversed and remanded, US v Patterson
219 F. 2d 659
2d CIR
1955
47 AFTR 1763
55-1 USTC 9189
1
US v Claremont Savings Bank
DINH
1979
46 AFTR 2d 80-5718
80-2 USTC 9663
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
1
US v Clark
MDNC
1979
45 AFTR 80-960
80-1 USTC 9210
C3 - TAX PROTESTORS
C24 - SECTION 7609 - GENERAL
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C55 - MAGISTRATES, COMMISSIONERS
magistrate's enforcement order affirmed
MDNC
1980
45 AFTR 2d 80-874
80-1 USTC 9246
C17 - STATUTES OF LIMITATIONS; TOLLING OF - SECTION 7609(E)
C58.0 - NO STAY PENDING APPEAL
1
US v Clark
DIID
1974
34 AFTR 2d 74-5380
74-2 USTC 9562
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C21 - OTHER STATE PRIVILEGES
1
US v Clark
NDIL
1980
46 AFTR 2d 80-6052
80-2 USTC 9779
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C16 - OTHER STATUTORY OBJECTIONS
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
US v Clement
EDAS
1981
47 AFTR 2d 81-1220
81-1 USTC 9413
C4.0 - FOURTH AMENDMENT - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C60 - ENFORCEMENT DENIED
C68 - SPEC COLLAT PURPOSE, RESEARCH, TAXPAYER COMP MEAS PROG (TCMP)
same case
48 AFTR 2d 148,465
81-1 USTC 9413
reversed and remanded
____ F. 2d ____
8th CIR
1981
49 AFTR 2d 82-587
82-1 USTC 13,449
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
(same case)
49 AFTR 2d 148,500
82-1 USTC 9174
1
US v Cleveland Trust Co.
474 F. 2d 1234
6th CIR
1973
31 AFTR 2d 73-989
73-1 USTC 9280
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
application for stay of mandate denied sub nom. Miceli v US
412 U.S. 903
S.CT.
1973
C58.0 - NO STAY PENDING APPEAL
cert. denied sub nom. Miceli v US
414 U.S. 866
S.CT.
1973
1
US v Climbing Hills Savings Bank
634 F. 2d 1086
8th CIR
1980
46 AFTR 2d 80-6075
80-2 USTC 9786
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C35 - STANDING TO DEFEND
C55 - MAGISTRATES, COMMISSIONERS
C58.0 - NO STAY PENDING APPEAL
1
US v Cline
566 F. 2d 1220
5th CIR
1978
42 AFTR 2d 78-5097
78-2 USTC 9516
C55 - MAGISTRATES, COMMISSIONERS
1
US v Coates
EDCA
1981
49 AFTR 82-776
81-2 USTC 9812
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C21 - OTHER STATE PRIVILEGES
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
US v Cobb
6th CIR
1975
36 AFTR 2d 75-5062
75-2 USTC 9534
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
1
US v Cohen
250 F. Supp. 472
DINV
1965
17 AFTR 2d 055
66-1 USTC 9127
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C35 - STANDING TO DEFEND
C60 - ENFORCEMENT DENIED
affirmed
388 F. 2d 464
9th CIR
1967
21 AFTR 2d 1343
68-1 USTC 9140
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C22 - ACCOUNTING WORKPAPERS
C35 - STANDING TO DEFEND
C60 - ENFORCEMENT DENIED
1
US v Cohen
405 F. 2d 34
8th CIR
1968
23 AFTR 2d 69-303
69-1 USTC 9132
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
cert. denied
394 U.S. 943
S.CT.
1969
1
US v Cohen
263 F. 2d 466
3d CIR
1959
3 AFTR 2d 690
59-1 USTC 9263
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
cert. denied
359 U.S. 989
S.CT.
1959
1
Application of Cole
237 F. Supp. 274
SDNY
1964
14 AFTR 2d 6048
65-1 USTC 9105
C34 - STANDING TO INTERVENE
C60 - ENFORCEMENT DENIED
C61 - INJUNCTIVE RELIEF
C62 - SUPPRESSION RELIEF
reversed
342 F. 2d 5
2d CIR
1965
15 AFTR 2d 481
65-1 USTC 9271
C34 - STANDING TO INTERVENE
C61 - INJUNCTIVE RELIEF
cert. denied
381 U.S. 950
S.CT.
1965
1
Collins v Commissioner
61 T.C. 693
T.C.
1974
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
Application of Colton
291 F. 2d 487
2d CIR
1961
8 AFTR 2d 5062
61-2 USTC 9530
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C57 - CONTEMPT - SECTION 7604(B)
C61 - INJUNCTIVE RELIEF
C64.4 - CRIMINAL CASE - SECTION 7210
enforcement ordered, In re Colton
201 F. Supp. 13
SDNY
1961
9 AFTR 2d 646
62-1 USTC 9189
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
affirmed, Colton v US
306 F. 2d 633
2d CIR
1962
10 AFTR 2d 5311
62-2 USTC 9658
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.1 - ADEQUACY OF PLEADINGS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C58.0 - NO STAY PENDING APPEAL
cert. denied
371 U.S. 951
S.CT.
1963
1
US v Columbus Bank & Trust Co.
MDGA
1978
43 AFTR 2d 79-391
79-1 USTC 9125
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Combank/Casselberry
MDFL
1979
43 AFTR 2d 79-858
79-1 USTC 9200
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C58.0 - NO STAY PENDING APPEAL
1
US v Commonwealth Federal Savings & Loan (six cases)
EDPA
1982
82-1 USTC 9227
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C24 - SECTION 7609 - GENERAL
C34 - STANDING TO INTERVENE
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
1
US v Commonwealth National Bank
MDPA
1979
44 AFTR 2d 79-5488
79-2 USTC 9570
C33 - COLLECTION SUMMONSES - SECTION 7609(C)(2)
1
US v Community Federal Savings & Loan Ass'n.
494 F Supp 363
EDMO
1980
C58.2 - STAYS PENDING APPEAL
affirmed per curiam
661 F. 2d 694
8th CIR
1981
48 AFTR 2d 81-6016
81-2 USTC 9720
C4.4 - FOURTH AMENDMENT - BURDENSOMENESS, OVERBREADTH, VAGUENESS
C24 - SECTION 7609 - GENERAL
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Connecticut Bank & Trust Co.
DICT
1979
43 AFTR 2d 79-1120
79-1 USTC 9369
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C55 - MAGISTRATES, COMMISSIONERS
(same case erroneously dated 1980)
80-1 USTC 9278
1
US v Connecticut Bank & Trust Co.
DICT
1979
45 AFTR 2d 80-593
80-1 USTC 9107
C4.0 - FOURTH AMENDMENT - GENERAL
C30 - SECTION 7609 - FINANCIAL INSTITUTIONS
C51.0 - RELEVANCE, MATERIALITY
1
US v Connecticut Motor Club
DICT
1978
43 AFTR 2d 79-460
79-1 USTC 9141
C24 - SECTION 7609 - GENERAL
C29 - SECTION 7609 - CREDIT CARD ISSUERS
C34 - STANDING TO INTERVENE
1
US v Conrad
WDPA
1975
36 AFTR 2d 75-5834
75-2 USTC 9715
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
1
US v Constantinides
DIMD
1980
47 AFTR 2d 81-321
80-2 USTC 9770
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
further proceedings
DIMD
1980
80-2 USTC 9830
C24 - SECTION 7609 - GENERAL
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C51.0 - RELEVANCE, MATERIALITY
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
stay pending appeal denied
DIMD
1980
81-1 USTC 9317
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C58.0 - NO STAY PENDING APPEAL
1
US v Conte
300 F. Supp. 73
DIDE
1969
23 AFTR 2d 69-1598
69-2 USTC 9445
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C35 - STANDING TO DEFEND
1
US v Continental Bank & Trust Co.
503 F. 2d 45
10th CIR
1974
34 AFTR 2d 74-5831
74-2 USTC 9686
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C21 - OTHER STATE PRIVILEGES
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
1
Cook v US
387 F. Supp. 1103
DINV
1974
35 AFTR 2d 75-837
75-1 USTC 9226
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C10 - BANK SECRECY ACT
C16 - OTHER STATUTORY OBJECTIONS
C21 - OTHER STATE PRIVILEGES
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C42 - RIGHT TO COPY, RETURN OF RECORDS
C61 - INJUNCTIVE RELIEF
1
Cooley v Bergin
27 F. 2d 930
DIMA
1928
6 AFTR 7954
1 USTC 321
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C35 - STANDING TO DEFEND
C51.0 - RELEVANCE, MATERIALITY
C61 - INJUNCTIVE RELIEF
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
US v Cooper
288 Fed. 604
NDIA
1923
2 AFTR 1914
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C42 - RIGHT TO COPY, RETURN OF RECORDS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C62 - SUPPRESSION RELIEF
C64.0 - CRIMINAL CASE - GENERAL
conviction reversed and remanded for new trial
9 F. 2d 216
8th CIR
1925
5 AFTR 5736
1 USTC 149
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C4.5 - FOURTH AMENDMENT - VICARIOUS ASSERTION
C5.6 - SELF-INCRIMINATION - VICARIOUS INVOCATION
C62 - SUPPRESSION RELIEF
C64.0 - CRIMINAL CASE - GENERAL
1
US v Coopers & Lybrand
413 F. Supp. 942
DICO
1975
36 AFTR 2d 75-6376
75-2 USTC 9846
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C23 - TAX POOL ANALYSES, INTERNAL AUDIT DOCUMENTS, AUDIT PROGRAMS
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C51.0 - RELEVANCE, MATERIALITY
C60 - ENFORCEMENT DENIED
affirmed
550 F. 2d 615
10th CIR
1977
39 AFTR 2d 77-809
77-1 USTC 9216
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C23 - TAX POOL ANALYSES, INTERNAL AUDIT DOCUMENTS, AUDIT PROGRAMS
C51.0 - RELEVANCE, MATERIALITY
C60 - ENFORCEMENT DENIED
1
US v Coratti
NDNY
1981
47 AFTR 2d 81-982
81-1 USTC 9277
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C22 - ACCOUNTING WORKPAPERS
C24 - SECTION 7609 - GENERAL
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C51.0 - RELEVANCE, MATERIALITY
1
Corbin Deposit Bank of Corbin v US
244 F. 2d 177
6th CIR
1957
51 AFTR 270
57-1 USTC 9673
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
1
US v Cortese
410 F. Supp. 1380
EDPA
1976
37 AFTR 2d 76-1140
76-1 USTC 9350
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C21 - OTHER STATE PRIVILEGES
affirmed
540 F. 2d 640
3d CIR
1976
38 AFTR 2d 76-5577
76-2 USTC 9601
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C21 - OTHER STATE PRIVILEGES
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
1
US v Cortese
448 F. Supp. 845
EDPA
1978
42 AFTR 2d 78-5904
78-2 USTC 9815
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C21 - OTHER STATE PRIVILEGES
C34 - STANDING TO INTERVENE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C38.1 - IN CAMERA EXAMINATIONS
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C52 - REQUIRED RECORDS - SECTION 6001
C60 - ENFORCEMENT DENIED
reversed
614 F. 2d 914
3d CIR
1980
45 AFTR 2d 80-713
80-1 USTC 9197
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C38.1 - IN CAMERA EXAMINATIONS
1
US v Coson
515 F. 2d 906
9th CIR
1975
35 AFTR 2d 75-1417
75-1 USTC 9432
C9 - ADMINISTRATIVE PROCEDURE ACT
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C70 - TECHNICAL DEFECTS-FORM OVER SUBSTANCE-MINISTERIAL ERRORS
cert. denied
423 U.S. 927
S.CT.
1975
related grand jury proceedings
533 F. 2d 1119
9th CIR
1976
37 AFTR 2d 76-1231
76-1 USTC 9336
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C51.0 - RELEVANCE, MATERIALITY
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C57 - CONTEMPT - SECTION 7604(B)
C58.2 - STAYS PENDING APPEAL
C59.2 - USE RESTRICTIONS
C62 - SUPPRESSION RELIEF
C64.0 - CRIMINAL CASE - GENERAL
1 1
US v Cote
326 F. Supp. 444
DIMN
1971
27 AFTR 2d 71-1066
71-1 USTC 9320
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C34 - STANDING TO INTERVENE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
affirmed
456 F. 2d 142
8th CIR
1972
29 AFTR 2d 72-637
72-1 USTC 9268
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
1
US v Cotton
567 F. 2d 958
10th CIR
1977
41 AFTR 2d 78-443
78-1 USTC 9142
C3 - TAX PROTESTORS
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C21 - OTHER STATE PRIVILEGES
C57 - CONTEMPT - SECTION 7604(B)
cert. denied
436 U.S. 959
S.CT.
1978
1
US v Couch
449 F. 2d 141
4th CIR
1971
28 AFTR 2d 71-5845
71-2 USTC 9676
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
affirmed, Couch v US
409 U.S. 322, 93 S. Ct. 611, 34 L. Ed. 2d 548
S.CT.
1973
31 AFTR 2d 73-477
73-1 USTC 9159
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
Council of British Societies in Southern California v US
CDCA
1978
42 AFTR 2d 78-6014
78-2 USTC 9744
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Covington Trust & Banking Co.
EDKY
1977
40 AFTR 2d 77-5766
77-2 USTC 9720
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
1
In re Crane Fulview Glass Door Co.
NDIL
1959
5 AFTR 2d 718
60-1 USTC 9195
1
US v Crans
NDNY
1981
48 AFTR 2d 81-5187
81-1 USTC 9461
C5.2 - SELF-INCRIMINATION - WAIVER
C5.6 - SELF-INCRIMINATION - VICARIOUS INVOCATION
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
1
Credit Bureau of Erie, Inc. v Commissioner
54 T.C. 726
T.C.
1970
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
US v Crespo
281 F. Supp. 928
DIMD
1968
21 AFTR 2d 1032
68-1 USTC 9343
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C62 - SUPPRESSION RELIEF
1
US v Cromer
483 F. 2d 99
9th CIR
1973
32 AFTR 2d 73-5254
73-2 USTC 9522
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C17 - STATUTES OF LIMITATIONS; TOLLING OF - SECTION 7609(E)
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C35 - STANDING TO DEFEND
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
Crosby v Commissioner
T.C.
1970
P-H Memo T.C. 70,286
29 T.C.M. 1335
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Cutter
374 F. Supp. 1065
WDNC
1974
33 AFTR 2d 74-1249
74-1 USTC 9487
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C35 - STANDING TO DEFEND
C61 - INJUNCTIVE RELIEF
1
US v Daffin
653 F. 2d 121
4th CIR
1981
48 AFTR 2d 81-5702
81-2 USTC 9542
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C36.1 - ATTEMPTS TO MONITOR THE INVESTIGATION
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.1 - IN CAMERA EXAMINATIONS
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
1
Dahl v Commissioner
T.C.
1974
P-H Memo T.C. 74,190
33 T.C.M. 813
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C51.1 - RECORDS OUTSIDE THE YEARS UNDER INVESTIGATION
affirmed per curiam
526 F. 2d 552
9th CIR
1975
36 AFTR 2d 75-6386
75-2 USTC 9861
1
US v Dahlstrum
493 F. Supp. 966
CDCA
1980
46 AFTR 2d 80-5364
80-2 USTC 9567
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C62 - SUPPRESSION RELIEF
C64.0 - CRIMINAL CASE - GENERAL
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
appeal dismissed
655 F. 2d 971
9th CIR
1980
81-2 USTC 9810
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C64.0 - CRIMINAL CASE - GENERAL
cert. denied
____U.S.____
S.CT.
1982
1
Daly v US
393 F. 2d 873
8th CIR
1968
21 AFTR 2d 1144
68-1 USTC 9323
C3 - TAX PROTESTORS
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C57 - CONTEMPT - SECTION 7604(B)
on remand, US v Daly
DIMN
1968
23 AFTR 2d 69-476
68-2 USTC 9617
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C57 - CONTEMPT - SECTION 7604(B)
C60 - ENFORCEMENT DENIED
1
Application of Daniels
(see also International Commodities Corp. v IRS)
140 F. Supp. 322
SDNY
1956
50 AFTR 1042
56-1 USTC 9451
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C48 - FOREIGN RECORDS, FOREIGN LAW
C52 - REQUIRED RECORDS - SECTION 6001
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C61 - INJUNCTIVE RELIEF
1
US v Daniels
617 F. 2d 146
5th CIR
1980
46 AFTR 2d 80-5019
80-1 USTC 9438
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C64.0 - CRIMINAL CASE - GENERAL
1
In re Danielson
NDIL
1960
6 AFTR 5315
60-2 USTC 9695
C36.0 - DUAL REPRESENTATION, CONFLICT OF INTEREST
C57 - CONTEMPT - SECTION 7604(B)
C60 - ENFORCEMENT DENIED
1
US v Dauphin Deposit Trust Co.
385 F. 2d 129
3d CIR
1967
20 AFTR 2d 5596
67-2 USTC 9682
C4.0 - FOURTH AMENDMENT - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
cert. denied
390 U.S. 921
S.CT.
1968
1
US v Davey
426 F. 2d 842
2d CIR
1970
25 AFTR 2d 70-1301
70-1 USTC 9410
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C51.0 - RELEVANCE, MATERIALITY
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Davey
404 F. Supp. 1283
SDNY
1975
37 AFTR 2d 76-582
76-1 USTC 9141
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
remanded for modification
543 F. 2d 996
2d CIR
1976
38 AFTR 2d 76-5889
76-2 USTC 9724
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C51.0 - RELEVANCE, MATERIALITY
C52 - REQUIRED RECORDS - SECTION 6001
1
US v Davis (two cases)
636 F. 2d 1028
5th CIR
1981
47 AFTR 2d 81-941
81-1 USTC 9193
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C22 - ACCOUNTING WORKPAPERS
C24 - SECTION 7609 - GENERAL
C35 - STANDING TO DEFEND
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.1 - IN CAMERA EXAMINATIONS
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C57 - CONTEMPT - SECTION 7604(B)
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C66 - PHONE CO, TOLL & SUBSCRIBER RECORDS, PEN REG, ELEC SURVEIL
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
cert. denied
____U.S.____, 102 S. Ct. 320, 70 L. Ed. 2d 162
S.CT.
1981
1
Application of Davis
303 F. 2d 601
7th CIR
1962
9 AFTR 2d 1526
62-1 USTC 9480
C57 - CONTEMPT - SECTION 7604(B)
vacated with instructions to dismiss complaint as moot, Davis v Soja
374 U.S. 495, 83 S. Ct. 1863, 10 L. Ed. 2d 1043
S.CT.
1963
11 AFTR 2d 1720
63-2 USTC 9547
C58.0 - NO STAY PENDING APPEAL
1
US v Davis
EDMI
1972
29 AFTR 2d 72-887
72-1 USTC 9339
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C60 - ENFORCEMENT DENIED
1
US v Dawson
400 F. 2d 194
2d CIR
1968
22 AFTR 2d 5396
68-2 USTC 9527
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
cert. denied
393 U.S. 1023
S.CT.
1969
1
US v Deak-Perera International Banking Corp.
610 F. 2d 89
2d CIR
1979
44 AFTR 2d 79-5982
79-2 USTC 9714
C58.0 - NO STAY PENDING APPEAL
1
US v Dean
SDFL
1972
29 AFTR 2d 72-1441
72-2 USTC 9482
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C60 - ENFORCEMENT DENIED
1
US v DeCastro, West & Chodorow, Inc.
CDCA
1975
35 AFTR 2d 75-1161
75-2 USTC 9535
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C60 - ENFORCEMENT DENIED
1
US v DeGrosa
405 F. 2d 926
3d CIR
1969
23 AFTR 2d 69-402
69-1 USTC 9154
C4.0 - FOURTH AMENDMENT - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
cert. denied sub nom. Zudick v US
394 U.S. 973
S.CT.
1969
1
US v Delaware Trust Co. (Three cases)
DIDE
1981
49 AFTR 2d 82-332
82-1 USTC 9144
C3 - TAX PROTESTORS
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C9 - ADMINISTRATIVE PROCEDURE ACT
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C16 - OTHER STATUTORY OBJECTIONS
1 u 11
US v Del Sandro
465 F. Supp. 1009
WDPA
1979
43 AFTR 2d 79-863
79-1 USTC 9242
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.1 - ADEQUACY OF PLEADINGS
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
1
US v DeLuca
DIRI
1973
32 AFTR 2d 73-5856
73-2 USTC 9675
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v DeLuca
EDNY
1972
30 AFTR 2d 72-5771
72-2 USTC 9738
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
affirmed per curiam
474 F. 2d 1336
2d CIR
1973
31 AFTR 2d 1310
73-1 USTC 9390
1
Dema v Feddor
470 F. Supp. 152
NDIL
1979
44 AFTR 2d 79-6083
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C62 - SUPPRESSION RELIEF
C63 - TORT SUITS, DAMAGES
affirmed by unpublished order
7th CIR
1981
cert. denied
____U.S.____
S.CT.
1982
1
US v Dema
544 F. 2d 1373
7th CIR
1976
39 AFTR 2d 77-640
76-2 USTC 9763
C61 - INJUNCTIVE RELIEF
cert. denied
429 U.S. 1093
S.CT.
1977
1
US v DePoli
2d CIR
1980
46 AFTR 2d 80-5501
80-2 USTC 9601
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C62 - SUPPRESSION RELIEF
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
1
US v Desert Palace, Inc.
DINV
1979
43 AFTR 2d 79-1128
79-1 USTC 9296
C16 - OTHER STATUTORY OBJECTIONS
C24 - SECTION 7609 - GENERAL
C29 - SECTION 7609 - CREDIT CARD ISSUERS
C55 - MAGISTRATES, COMMISSIONERS
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C60 - ENFORCEMENT DENIED
1
US v Detroit Bank & Trust
EDMI
1980
47 AFTR 2d 81-366
81-1 USTC 9140
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C46 - COSTS OF SUIT, ATTORNEY'S FEES
1
US v Devon Bank (Twelve cases)
(See also US v Bank of Three Oaks)
NDIL
1981
48 AFTR 2d 81-6195
81-2 USTC 9728
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C51.0 - RELEVANCE, MATERIALITY
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C59.2 - USE RESTRICTIONS
1
Dickerson v Conrad
274 F. Supp. 881
DIAK
1967
21 AFTR 2d 398
68-1 USTC 9158
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C61 - INJUNCTIVE RELIEF
1
US v Dickinson
308 F. Supp. 900
DIAZ
1969
25 AFTR 2d 70-1099
70-1 USTC 9383
C4.0 - FOURTH AMENDMENT - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C58.0 - NO STAY PENDING APPEAL
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
affirmed
421 F. 2d 702
9th CIR
1970
25 AFTR 2d 70-1309
70-1 USTC 9388
1
US v Dickinson
CDCA
1971
71-1 USTC 9344
C34 - STANDING TO INTERVENE
C36.1 - ATTEMPTS TO MONITOR THE INVESTIGATION
1
US v Diefenthal
EDLA
1971
28 AFTR 2d 71-5950
71-2 USTC 9768
C48 - FOREIGN RECORDS, FOREIGN LAW
1
Dionne v Ross
DICO
1980
45 AFTR 2d 80-1009
80-1 USTC 9240
C1 - FIRST AMENDMENT
C3 - TAX PROTESTORS
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.2 - EVIDENCE QUESTIONS, FEDERAL RULES OF EVIDENCE
C16 - OTHER STATUTORY OBJECTIONS
C24 - SECTION 7609 - GENERAL
C35 - STANDING TO DEFEND
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C61 - INJUNCTIVE RELIEF
C62 - SUPPRESSION RELIEF
C63 - TORT SUITS, DAMAGES
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
1
D. I. Operating Co. v US
321 F. 2d 586
9th CIR
1963
12 AFTR 2d 5493
63-2 USTC 9686
C14.1 - ADEQUACY OF PLEADINGS
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C51.0 - RELEVANCE, MATERIALITY
C57 - CONTEMPT - SECTION 7604(B)
C60 - ENFORCEMENT DENIED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
enforced on remand, In re D. I. Operating Co.
DINV
1964
14 AFTR 2d 5879
64-2 USTC 9814
C4.0 - FOURTH AMENDMENT - GENERAL
C18.1 - LOST OR DESTROYED RECORDS
C51.0 - RELEVANCE, MATERIALITY
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
contempt proceedings
240 F. Supp. 672
DINV
1965
15 AFTR 2d 587
65-1 USTC 9372
C18.1 - LOST OR DESTROYED RECORDS
C29 - SECTION 7609 - CREDIT CARD ISSUERS
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C57 - CONTEMPT - SECTION 7604(B)
C59.1 - NUNC PRO TUNC ORDERS
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v DiOrio
484 F. Supp. 22
EDPA
1979
44 AFTR 2d 79-6011
80-1 USTC 9121
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C62 - SUPPRESSION RELIEF
C64.0 - CRIMINAL CASE - GENERAL
1
US v DiPardo
WDPA
1978
41 AFTR 2d 78-680
78-1 USTC 9224
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
1
DiPiazza v US
415 F. 2d 99
6th CIR
1969
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C66 - PHONE CO, TOLL & SUBSCRIBER RECORDS, PEN REG, ELEC SURVEIL
cert. denied
402 U.S. 949
S.CT.
1971
1
US v Diracles
DIMN
1970
26 AFTR 2d 70-5326
70-2 USTC 9535
C34 - STANDING TO INTERVENE
C51.0 - RELEVANCE, MATERIALITY
affirmed per curiam
439 F. 2d 795
8th CIR
1971
27 AFTR 2d 71-843
71-1 USTC 9269
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C34 - STANDING TO INTERVENE
1
In re Does (London Metals, Inc.)
DIUT
1978
42 AFTR 2d 78-5881
78-2 USTC 9741
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
1
US v Dollar Savings Bank
488 F. Supp. 420
WDPA
1980
46 AFTR 2d 80-5959
80-2 USTC 9668
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
1
US v Doney
559 F. 2d 544
9th CIR
1977
40 AFTR 2d 77-5684
77-2 USTC 9626
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
1
US v Donnelley
241 F. Supp. 200
DINV
1965
15 AFTR 2d 434
65-1 USTC 9248
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C38.1 - IN CAMERA EXAMINATIONS
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
Dorfman v Rombs
218 F. Supp. 905
NDIL
1963
12 AFTR 2d 5288
63-2 USTC 9629
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C35 - STANDING TO DEFEND
C61 - INJUNCTIVE RELIEF
appeal dismissed
7th CIR
1964
13 AFTR 2d 813
64-1 USTC 9377
1
Doying v Commissioner
T.C.
1963
P-H Memo T.C. 63,096
22 T.C.M. 462
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
In re Dresden
177 F. Supp. 339
SDNY
1959
4 AFTR 2d 5397
59-2 USTC 9631
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C57 - CONTEMPT - SECTION 7604(B)
1
US v Driscoll
DIMA
1968
22 AFTR 2d 5744
68-2 USTC 9651
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
1
US v Duke
379 F. Supp. 545
NDIL
1974
34 AFTR 2d 74-5059
74-1 USTC 9475
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C37.1 - INVESTIGATIVE FILE PRIVILEGE
C38.1 - IN CAMERA EXAMINATIONS
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
C68 - SPEC COLLAT PURPOSE, RESEARCH, TAXPAYER COMP MEAS PROG (TCMP)
C70 - TECHNICAL DEFECTS-FORM OVER SUBSTANCE-MINISTERIAL ERRORS
1
Dunn v Ross
356 F. 2d 664
5th CIR
1966
17 AFTR 2d 313
66-1 USTC 9238
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Dunn
SDIN
1981
48 AFTR 2d 81-6208
81-2 USTC 9801
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C71 - TAX SHELTERS
1
Dupont v Boyd
EDLA
1977
40 AFTR 2d 77-5443
77-2 USTC 9514
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C24 - SECTION 7609 - GENERAL
C34 - STANDING TO INTERVENE
C58.0 - NO STAY PENDING APPEAL
1
US v Dykema
EDWI
1980
46 AFTR 2d 80-6012
80-2 USTC 9735
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C4.4 - FOURTH AMENDMENT - BURDENSOMENESS, OVERBREADTH, VAGUENESS
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C51.0 - RELEVANCE, MATERIALITY
C55 - MAGISTRATES, COMMISSIONERS
C60 - ENFORCEMENT DENIED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
reversed
____F. 2d____
7th CIR
1981
49 AFTR 2d 82-407
81-2 USTC 9814
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C3 - TAX PROTESTORS
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C8.1 - SCOPE OF SUMMONS POWER-GRAND JURY ANALOGY
C8.2 - DUTY TO CANVASS AND INQUIRE-SECTION 7601
C51.0 - RELEVANCE, MATERIALITY
C51.1 - RECORDS OUTSIDE THE YEARS UNDER INVESTIGATION
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
Eberhart v Broadrock Development Corp.
(See also Broadrock Development Co. v Director of Internal Revenue)
296 F. 2d 685
6th CIR
1961
8 AFTR 2d 5985
62-1 USTC 9138
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
cert. denied sub nom. Steel Equipment Co. v Eberhart
369 U.S. 871
S.CT.
1962
1
Eckerling v Helvering
NDIL
1940
29 AFTR 1295
41-1 USTC 9220
C16 - OTHER STATUTORY OBJECTIONS
C21 - OTHER STATE PRIVILEGES
C61 - INJUNCTIVE RELIEF
1
US v Edmond
355 F. Supp. 435
WDOK
1972
31 AFTR 2d 73-621
73-1 USTC 9170
C57 - CONTEMPT - SECTION 7604(B)
1
Edwards v Commissioner
T.C.
1981
P-H Memo T.C. 81,669
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C17 - STATUTES OF LIMITATIONS; TOLLING OF - SECTION 7609(E)
C24 - SECTION 7609 - GENERAL
1
US v Egenberg
316 F. Supp. 86
DINJ
1969
25 AFTR 2d 70-1082
70-1 USTC 9266
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C35 - STANDING TO DEFEND
C51.0 - RELEVANCE, MATERIALITY
C60 - ENFORCEMENT DENIED
reversed and remanded for enforcement
443 F. 2d 512
3d CIR
1971
27 AFTR 2d 71-1414
71-1 USTC 9436
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C35 - STANDING TO DEFEND
C51.0 - RELEVANCE, MATERIALITY
1
Elcan v IRS
MDTN
1977
40 AFTR 2d 77-5525
77-2 USTC 9630
C24 - SECTION 7609 - GENERAL
C61 - INJUNCTIVE RELIEF
1
Ellsworth; US v
460 F. 2d 1246
9th CIR
1972
29 AFTR 2d 72-1239
72-1 USTC 9428
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
1
US v El Paso Co.
SDTX
1981
49 AFTR 2d 82-380
81-2 USTC 9819
C4.4 - FOURTH AMENDMENT - BURDENSOMENESS, OVERBREADTH, VAGUENESS
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C14.2 - EVIDENCE QUESTIONS, FEDERAL RULES OF EVIDENCE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C22 - ACCOUNTING WORKPAPERS
C23 - TAX POOL ANALYSES, INTERNAL AUDIT DOCUMENTS, AUDIT PROGRAMS
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.1 - IN CAMERA EXAMINATIONS
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C51.0 - RELEVANCE, MATERIALITY
C52 - REQUIRED RECORDS - SECTION 6001
C58.0 - NO STAY PENDING APPEAL
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
C70 - TECHNICAL DEFECTS-FORM OVER SUBSTANCE-MINISTERIAL ERRORS
1
US v Equitable Trust Co.
611 F. 2d 492
4th CIR
1979
44 AFTR 2d 79-5794
79-2 USTC 9653
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C24 - SECTION 7609 - GENERAL
C35 - STANDING TO DEFEND
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.1 - IN CAMERA EXAMINATIONS
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
cert. denied sub nom. DiVivo v US
445 U.S. 950
S.CT.
1980
1
Equity Farmers Elevator; US v
____ F. 2d ____
8th CIR
1981
48 AFTR 2d 81-5648
81-1 USTC 9625
C58.0 - NO STAY PENDING APPEAL
1
US v E. R. Bassett, Inc.
DIRI
1979
44 AFTR 2d 79-5970
79-2 USTC 9671
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C16 - OTHER STATUTORY OBJECTIONS
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C55 - MAGISTRATES, COMMISSIONERS
C70 - TECHNICAL DEFECTS-FORM OVER SUBSTANCE-MINISTERIAL ERRORS
1
US v Erdner
422 F. 2d 835
3d CIR
1970
25 AFTR 2d 70-691
70-1 USTC 9256
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C59.2 - USE RESTRICTIONS
1
US v Esposito
NDIL
1980
46 AFTR 2d 80-5606
80-2 USTC 9634
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
1
US v Euge
587 F. 2d 25
8th CIR
1978
42 AFTR 2d 78-6255
78-2 USTC 9817
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C60 - ENFORCEMENT DENIED
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
reversed
444 U.S. 707, 100 Sup. Ct. 874, 63 L. Ed. 2d 141
S.CT.
1980
45 AFTR 2d 80-757
80-1 USTC 9222
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
rehearing denied
446 U.S. 913
S.CT.
1980
1
US v European American Bank & Trust Co.
SDNY
1979
43 AFTR 2d 79-798
79-1 USTC 9201
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
1
US v Evans
574 F. 2d 1287
5th CIR
1978
42 AFTR 2d 78-5249
78-2 USTC 9511
C35 - STANDING TO DEFEND
C62 - SUPPRESSION RELIEF
C64.0 - CRIMINAL CASE - GENERAL
cert. denied
440 U.S. 910
S.CT.
1979
1
US v Exxon Co., U. S. A.
450 F. Supp. 472
DIMD
1978
42 AFTR 2d 78-5062
78-2 USTC 9537
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C24 - SECTION 7609 - GENERAL
C29 - SECTION 7609 - CREDIT CARD ISSUERS
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
In re Fahey
192 F. Supp. 492
WDKY
1961
7 AFTR 2d 1414
61-1 USTC 9299
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C19 - ACCOUNTANT-CLIENT PRIVILEGE
affirmed
300 F. 2d 383
6th CIR
1961
9 AFTR 2d 307
62-1 USTC 9146
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C19 - ACCOUNTANT-CLIENT PRIVILEGE
1
US v Fahey
614 F. 2d 690
10th CIR
1980
45 AFTR 2d 80-548
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C7 - OTHER CONSTITUTIONAL OBJECTIONS
cert. denied sub nom. Kowalik v US
449 U.S. 822
S.CT
1980
1
US v Fain
MDNC
1978
42 AFTR 2d 78-5494 78-2 USTC 9540
C16 - OTHER STATUTORY OBJECTIONS
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
Falsone v US
205 F. 2d 734
5th CIR
1953
44 AFTR 123
53-2 USTC 9467
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C21 - OTHER STATE PRIVILEGES
C35 - STANDING TO DEFEND
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
cert. denied
346 U.S. 864
S.CT.
1953
1
Farber v Tyrell
NDIA
1976
39 AFTR 2d 77-499
77-1 USTC 9186
C35 - STANDING TO DEFEND
C61 - INJUNCTIVE RELIEF
C63 - TORT SUITS, DAMAGES
1
US v Farmers' & Mechanics' National Bank
4 F. 2d 146
EDPA
1925
5 AFTR 5319
1925 CCH 7045
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
reversed and remanded for dismissal, Farmers' & Mechanics' National Bank
v US
11 F. 2d 348
3d CIR
1926
5 AFTR 5889
1926 CCH 7083
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C60 - ENFORCEMENT DENIED
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
US v Farmers & Merchants Bank
397 F. Supp. 418
CDCA
1975
36 AFTR 2d 75-5885
75-2 USTC 9791
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
1
Farmers & Merchants State Bank; US v
EDVA
1980
81-1 USTC 9117
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C3 - TAX PROTESTORS
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C51.0 - RELEVANCE, MATERIALITY
1
Farnham v Schwab
SDTX
1976
38 AFTR 2d 76-5416
76-2 USTC 9547
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C34 - STANDING TO INTERVENE
C61 - INJUNCTIVE RELIEF
1
Feminist Federal Credit Union; US v
620 F. 2d 305
6th CIR
1980
635 F. 2d 529
6th CIR
1980
46 AFTR 2d 80-5096
80-2 USTC 9491
C3 - TAX PROTESTORS
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C35 - STANDING TO DEFEND
cert. denied
449 U.S. 876
S.CT.
1980
rehearing denied
449 U.S. 1027
S.CT.
1980
1
US v Fender
326 F. Supp. 788
WDNC
1971
27 AFTR 2d 71-809
71-1 USTC 9336
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C16 - OTHER STATUTORY OBJECTIONS
C38.1 - IN CAMERA EXAMINATIONS
1
US v Fensterwald
DIDC
1976
37 AFTR 2d 76-1061
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C35 - STANDING TO DEFEND
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
vacated and remanded per curiam
553 F. 2d 231, 180 U.S. App. D.C. 86
DC CIR
1977
41 AFTR 2d 78-934
77-1 USTC 9266
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C60 - ENFORCEMENT DENIED
C68 - SPEC COLLAT PURPOSE, RESEARCH, TAXPAYER COMP MEAS PROG (TCMP)
enforced on remand
DIDC
1978
41 AFTR 2d 78-935
78-1 USTC 9245
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C68 - SPEC COLLAT PURPOSE, RESEARCH, TAXPAYER COMP MEAS PROG (TCMP)
1
Field Enterprises, Inc. v US
348 F. 2d 485
CT.CL.
1965
16 AFTR 2d 5225
65-2 USTC 9561
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
cert. denied
382 U.S. 1009
S.CT.
1966
1
Figueiredo v Commissioner (Two cases)
54 T.C. 1508
T.C.
1970
P-H Memo T.C. 54,143
CCH Dec. 30,240
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C43.1 - PRESUMPTIONS OF GOV'T REGULARITY, INTEGRITY & GOOD FAITH
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C52 - REQUIRED RECORDS - SECTION 6001
affirmed per curaim
9th CIR
1973
73-2 USTC 9713
1
US v Filippakis
DIMD
1978
41 AFTR 2d 78-1365
78-1 USTC 9468
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C38.1 - IN CAMERA EXAMINATIONS
1
US v Finch
434 F. Supp. 1085
DICO
1977
41 AFTR 2d 78-461
78-1 USTC 9135
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
DICO
1977
41 AFTR 2d 78-528
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
1
US v Finley
434 F. 2d 596
5th CIR
1970
26 AFTR 2d 70-5763
70-2 USTC 9686
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
1
US v First American Bank
504 F. Supp. 90
NDFL
1980
46 AFTR 2d 80-5769
80-2 USTC 9685
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C3 - TAX PROTESTORS
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C51.0 - RELEVANCE, MATERIALITY
vacated and remanded
649 F. 2d 288
5th CIR
1981
48 AFTR 2d 81-5386
81-2 USTC 9530
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C3 - TAX PROTESTORS
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C58.0 - NO STAY PENDING APPEAL
C62 - SUPPRESSION RELIEF
further proceedings
NDFL
1981
48 AFTR 2d 81-6177
81-2 USTC 9729
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C3 - TAX PROTESTORS
C4.4 - FOURTH AMENDMENT - BURDENSOMENESS, OVERBREADTH, VAGUENESS
C12 - RIGHT TO FINANCIAL PRIVACY ACT, PRIVACY ACT - SECTION 7852(E)
C35 - STANDING TO DEFEND
1
US v First Chicago Corp.
NDIL
1978
43 AFTR 2d 79-704
79-1 USTC 9111
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C13 - FREEDOM OF INFORMATION ACT
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C23 - TAX POOL ANALYSES, INTERNAL AUDIT DOCUMENTS, AUDIT PROGRAMS
C38.1 - IN CAMERA EXAMINATIONS
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C51.0 - RELEVANCE, MATERIALITY
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
US v First Federal Savings & Loan Association
461 F. Supp. 725
DISC
1978
44 AFTR 2d 79-5005
79-2 USTC 9455
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
1
US v First Federal Savings & Loan Association of Broward County
SDFL
1980
45 AFTR 2d 80-927
80-1 USTC 9368
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C55 - MAGISTRATES, COMMISSIONERS
C57 - CONTEMPT - SECTION 7604(B)
C58.0 - NO STAY PENDING APPEAL
1
US v First Federal Savings & Loan Association of Broward (Five cases)
SDFL
1981
81-1 USTC 91
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C47 - TAX TREATY SUMMONSES - SECTION 7852(D)
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
1
US v First Fidelity Bank of Colome
631 F. 2d 568
8th CIR
1980
46 AFTR 2d 80-5719
80-2 USTC 9708
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C24 - SECTION 7609 - GENERAL
C30 - SECTION 7609 - FINANCIAL INSTITUTIONS
C34 - STANDING TO INTERVENE
C59.1 - NUNC PRO TUNC ORDERS
C60 - ENFORCEMENT DENIED
appeal dismissed as moot sub nom. Carr v US
663 F. 2d 59
8th CIR
1981
49 AFTR 2d 82-314
81-2 USTC 9823
C58.1 - MOOTNESS
C59.1 - NUNC PRO TUNC ORDERS
C62 - SUPPRESSION RELIEF
1
US v First National Bank in Dallas
468 F. Supp. 415
NDTX
1979
44 AFTR 2d 79-5745
79-2 USTC 9678
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C24 - SECTION 7609 - GENERAL
C60 - ENFORCEMENT DENIED
C68 - SPEC COLLAT PURPOSE, RESEARCH, TAXPAYER COMP MEAS PROG (TCMP)
reversed and remanded
635 F. 2d 391
5th CIR
1981
47 AFTR 2d 81-637
81-1 USTC 9159
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C8.2 - DUTY TO CANVASS AND INQUIRE-SECTION 7601
C68 - SPEC COLLAT PURPOSE, RESEARCH, TAXPAYER COMP MEAS PROG (TCMP)
cert. denied sub nom. Yeoham v US
____U.S.____, 101 S. Ct. 3051
S.CT.
1981
1
US v First National Bank of Arizona
DIAZ
1975
35 AFTR 2d 75-1129
75-1 USTC 9417
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C11 - FAIR CREDIT REPORTING ACT
1
US v First National Bank of Atlanta
NDGA
1978
42 AFTR 2d 78-5504
78-2 USTC 9506
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C55 - MAGISTRATES, COMMISSIONERS
C64.2 - CRIMINAL CASE - SEARCH WARRANTS
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
magistrate affirmed by District Court
NDGA
1978
78-2 USTC 9635
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C21 - OTHER STATE PRIVILEGES
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C55 - MAGISTRATES, COMMISSIONERS
C64.2 - CRIMINAL CASE - SEARCH WARRANTS
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
affirmed
628 F. 2d 871
5th CIR
1980
46 AFTR 2d 80-5948
80-2 USTC 9749
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C55 - MAGISTRATES, COMMISSIONERS
C64.2 - CRIMINAL CASE - SEARCH WARRANTS
1
US v First National Bank of the Black Hills
619 F. 2d 774
8th CIR
1980
45 AFTR 2d 80-1479
80-1 USTC 9446
C58.0 - NO STAY PENDING APPEAL
(vacating stay of District Court), District Court affirmed per curiam
626 F. 2d 605
8th CIR
1980
46 AFTR 2d 80-5014
80-1 USTC 9451
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
1
US v First National Bank of Ekalaka
DIMT
1977
41 AFTR 2d 78-771
78-1 USTC 9213
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C24 - SECTION 7609 - GENERAL
1
US v First National Bank of Fort Smith, Arkansas
173 F. Supp. 716
WDAS
1959
3 AFTR 2d 1554
59-2 USTC 9494
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C51.0 - RELEVANCE, MATERIALITY
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C60 - ENFORCEMENT DENIED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v First National Bank of Hialeah
SDFL
1976
38 AFTR 2d 76-5043
76-1 USTC 9411
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
1
US v First National Bank of Mobile
295 Fed. 142
SDAL
1924
4 AFTR 3758
C4.0 - FOURTH AMENDMENT - GENERAL
C51.0 - RELEVANCE, MATERIALITY
affirmed per curiam
267 U.S. 576, 45 Sup. Ct. 231, 69 L. Ed. 796
S.CT.
1925
22 AFTR 260
1925 CCH 7052
1
US v First National Bank of Mobile
67 F. Supp. 616
SDAL
1946
35 AFTR 278
47-1 USTC 9149
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C16 - OTHER STATUTORY OBJECTIONS
C21 - OTHER STATE PRIVILEGES
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C43.1 - PRESUMPTIONS OF GOV'T REGULARITY, INTEGRITY & GOOD FAITH
C51.0 - RELEVANCE, MATERIALITY
affirmed as modified, First National Bank of Mobile v US
160 F. 2d 532
5th CIR
1947
35 AFTR 1002
47-1 USTC 9168 & 9203
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C43.1 - PRESUMPTIONS OF GOV'T REGULARITY, INTEGRITY & GOOD FAITH
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v First National Bank of Oakland
399 F. Supp. 379
DIMD
1975
37 AFTR 2d 76-648
76-1 USTC 9119
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C11 - FAIR CREDIT REPORTING ACT
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
1
US v First National Bank of Rush Springs
576 F. 2d 852
10th CIR
1978
42 AFTR 2d 78-5049
78-1 USTC 9462
C55 - MAGISTRATES, COMMISSIONERS
1
US v First National Bank of Savannah, Tennessee
WDTN
1980
48 AFTR 2d 81-6157
80-2 USTC 9774
C3 - TAX PROTESTORS
C13 - FREEDOM OF INFORMATION ACT
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C37.1 - INVESTIGATIVE FILE PRIVILEGE
C38.1 - IN CAMERA EXAMINATIONS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C55 - MAGISTRATES, COMMISSIONERS
1
US v First National Bank of Sparta
MDTN
1976
38 AFTR 2d 76-5917
76-2 USTC 9692
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
1
US v First National Bank of Sturgis
587 F. 2d 909
8th CIR
1978
42 AFTR 2d 78-6255
78-2 USTC 9846
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C58.0 - NO STAY PENDING APPEAL
1
First National Bank of Wetumpka v Lacy
MDAL
1972
30 AFTR 2d 72-5203
72-2 USTC 9580
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C61 - INJUNCTIVE RELIEF
1
US v First National City Bank
568 F. 2d 853
2d CIR
1977
39 AFTR 2d 77-789
77-1 USTC 9198
C34 - STANDING TO INTERVENE
1
US v First National City Bank
388 F. Supp. 1039
SDNY
1974
33 AFTR 2d 74-1302
74-1 USTC 9361
C16 - OTHER STATUTORY OBJECTIONS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
1
Application of First National City Bank of New York
166 F. Supp. 21
SDNY
1958
2 AFTR 2d 6113
58-2 USTC 9895
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C48 - FOREIGN RECORDS, FOREIGN LAW
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
reversed and remanded, First National City Bank of N.Y. v IRS
271 F. 2d 616
2d CIR
1959
4 AFTR 2d 5748
59-2 USTC 9755
C16 - OTHER STATUTORY OBJECTIONS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C48 - FOREIGN RECORDS, FOREIGN LAW
C57 - CONTEMPT - SECTION 7604(B)
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
US v First National State Bank of New Jersey
469 F. Supp. 612
DINJ
1979
44 AFTR 2d 79-5192
80-1 USTC 9412
C12 - RIGHT TO FINANCIAL PRIVACY ACT, PRIVACY ACT - SECTION 7852(E)
C14.1 - ADEQUACY OF PLEADINGS
C24 - SECTION 7609 - GENERAL
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.1 - IN CAMERA EXAMINATIONS
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C60 - ENFORCEMENT DENIED
affirmed in part, reversed in part
616 F. 2d 668
3d CIR
1980
45 AFTR 2d 80-840
80-1 USTC 9217
C13 - FREEDOM OF INFORMATION ACT
C17 - STATUTES OF LIMITATIONS; TOLLING OF - SECTION 7609(E)
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C38.1 - IN CAMERA EXAMINATIONS
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
cert. denied sub nom. Levey v US
447 U.S. 905
S.CT.
1980
1
US v First Pennsylvania Bank
453 F. Supp. 457
EDPA
1978
42 AFTR 2d 78-5284
78-2 USTC 9674
C3 - TAX PROTESTORS
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C35 - STANDING TO DEFEND
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C61 - INJUNCTIVE RELIEF
1
US v First State Bank
481 F. Supp. 1305
SDGA
1980
45 AFTR 2d 80-881
80-1 USTC 9340
C14.1 - ADEQUACY OF PLEADINGS
C24 - SECTION 7609 - GENERAL
C38.1 - IN CAMERA EXAMINATIONS
C57 - CONTEMPT - SECTION 7604(B)
1
US v First State Bank & Trust Co.
NDIL
1981
48 AFTR 2d 81-6082
81-2 USTC 9725
C3 - TAX PROTESTORS
C14.1 - ADEQUACY OF PLEADINGS
C24 - SECTION 7609 - GENERAL
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
1
US v First State Bank of Clute
626 F. 2d 1227
5th CIR
1980
46 AFTR 2d 80-5784
80-2 USTC 9699
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C58.0 - NO STAY PENDING APPEAL
1
US v First State Bank of Newaygo
WDMI
1978
43 AFTR 2d 79-1121
79-1 USTC 9372
C24 - SECTION 7609 - GENERAL
C55 - MAGISTRATES, COMMISSIONERS
1
US v First Trust & Savings Bank, Clarksville, Tenn.
MDTN
1977
40 AFTR 2d 77-5972
77-2 USTC 9734
C4.0 - FOURTH AMENDMENT - GENERAL
C34 - STANDING TO INTERVENE
C58.0 - NO STAY PENDING APPEAL
1
US v First Trust Union Bank
WDNY
1980
45 AFTR 2d 80-1205
80-1 USTC 9418
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C51.1 - RECORDS OUTSIDE THE YEARS UNDER INVESTIGATION
1
US v First Valley Bank
NDIN
1980
46 AFTR 2d 80-5773
80-2 USTC 9745
C14.1 - ADEQUACY OF PLEADINGS
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
1
US v Fisher
(See also US v Kasmir)
352 F. Supp. 731
EDPA
1972
30 AFTR 2d 72-5596
72-2 USTC 9674
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C35 - STANDING TO DEFEND
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
affirmed
500 F. 2d 683
3d CIR
1974
34 AFTR 2d 74-5262
74-2 USTC 9512
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C35 - STANDING TO DEFEND
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
(en banc) affirmed, Fisher v US
425 U.S. 391, 96 S. Ct. 1569, 48 L. Ed. 2d 39 (two cases)
S.CT.
1976
37 AFTR 2d 76-1244
76-1 USTC 9353
C1 - FIRST AMENDMENT
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C4.4 - FOURTH AMENDMENT - BURDENSOMENESS, OVERBREADTH, VAGUENESS
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.2 - EVIDENCE QUESTIONS, FEDERAL RULES OF EVIDENCE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C22 - ACCOUNTING WORKPAPERS
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Fitzgerald
390 F. Supp. 1261
NDIN
1975
36 AFTR 2d 75-5640
75-2 USTC 9728
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
reversed on other grounds
545 F. 2d 578
7th CIR
1976
38 AFTR 2d 76-6092
76-2 USTC 9756
1
Fitzmartin v Bingler
244 F. Supp. 541
WDPA
1965
16 AFTR 2d 5769
65-2 USTC 9693
C61 - INJUNCTIVE RELIEF
1
US v Flagg
SDIA
1979
45 AFTR 2d 80-618
80-1 USTC 9125
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C55 - MAGISTRATES, COMMISSIONERS
C60 - ENFORCEMENT DENIED
C68 - SPEC COLLAT PURPOSE, RESEARCH, TAXPAYER COMP MEAS PROG (TCMP)
reversed
634 F. 2d 1087
8th CIR
1980
46 AFTR 2d 80-6076
80-2 USTC 9795
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C55 - MAGISTRATES, COMMISSIONERS
C68 - SPEC COLLAT PURPOSE, RESEARCH, TAXPAYER COMP MEAS PROG (TCMP)
cert. denied, sub nom. Flagg v US
451 U.S. 909
S.CT.
1981
1
US v Florida
252 F. Supp. 806
EDAS
1965
17 AFTR 2d 430
66-1 USTC 9154
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
Flynn v Commissioner
40 T.C. 770
T.C.
1963
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C62 - SUPPRESSION RELIEF
1
US v Ford
650 F. 2d 1141
9th CIR
1981
48 AFTR 2d 81-5641
____USTC____
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C34 - STANDING TO INTERVENE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C58.1 - MOOTNESS
C60 - ENFORCEMENT DENIED
petition for cert. pending sub nom. Midwest Growers Cooperative v US
____U.S.____
S.CT.
1982
1
US v Fordin
EDNY
1972
30 AFTR 2d 72-5249
72-2 USTC 9618
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C60 - ENFORCEMENT DENIED
1
In re Foster
159 F. Supp. 444
SDNY
1958
1 AFTR 2d 803
58-1 USTC 9232
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C16 - OTHER STATUTORY OBJECTIONS
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C47 - TAX TREATY SUMMONSES - SECTION 7852(D)
affirmed, Foster v US
265 F. 2d 183
2d CIR
1959
3 AFTR 2d 948
59-1 USTC 9330
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.1 - ADEQUACY OF PLEADINGS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C35 - STANDING TO DEFEND
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C48 - FOREIGN RECORDS, FOREIGN LAW
C51.0 - RELEVANCE, MATERIALITY
C58.0 - NO STAY PENDING APPEAL
cert. denied
360 U.S. 912
S.CT.
1959
1
US v Foster, Lewis, Langley & Onion
WDTX
1965
16 AFTR 2d 5121
65-1 USTC 9418
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C38.1 - IN CAMERA EXAMINATIONS
C60 - ENFORCEMENT DENIED
1
Foxman v Renison
WDNY
1979
44 AFTR 2d 79-5572
79-2 USTC 9647
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C63 - TORT SUITS, DAMAGES
affirmed
625 F. 2d 429
2d CIR
1980
46 AFTR 2d 80-5208
80-2 USTC 9512
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C63 - TORT SUITS, DAMAGES
cert. denied
449 U.S. 993
S.CT.
1980
rehearing denied
449 U.S. 1119
S.CT.
1981
1
Frank v Tomlinson
351 F. 2d 384
5th CIR
1965
16 AFTR 2d 5737
65-2 USTC 9678
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
cert. denied
382 U.S. 1028
S.CT.
1966
1
US v Freedom Church
613 F. 2d 316
1st CIR
1979
45 AFTR 2d 80-1151
80-1 USTC 9132
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C4.0 - FOURTH AMENDMENT - GENERAL
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.1 - ADEQUACY OF PLEADINGS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C51.0 - RELEVANCE, MATERIALITY
C55 - MAGISTRATES, COMMISSIONERS
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Free-For-All Missionary Baptist Church, Inc.
NDGA
1975
36 AFTR 2d 75-6003
75-2 USTC 9828
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C51.0 - RELEVANCE, MATERIALITY
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v French
442 F. Supp. 166
NDIA
1977
40 AFTR 2d 77-5920
77-2 USTC 9646
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C55 - MAGISTRATES, COMMISSIONERS
affirmed per curiam
567 F. 2d 351
8th CIR
1978
41 AFTR 2d 78-520
78-1 USTC 9190
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C38.1 - IN CAMERA EXAMINATIONS
C55 - MAGISTRATES, COMMISSIONERS
1
US v Friedman
388 F. Supp. 963
WDPA
1975
35 AFTR 2d 75-804
75-1 USTC 9254
C4.0 - FOURTH AMENDMENT - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C34 - STANDING TO INTERVENE
C37.1 - INVESTIGATIVE FILE PRIVILEGE
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
affirmed in part, reversed in part
532 F. 2d 928
3d CIR
1976
37 AFTR 2d 76-1110
76-1 USTC 9328
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C9 - ADMINISTRATIVE PROCEDURE ACT
C10 - BANK SECRECY ACT
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C16 - OTHER STATUTORY OBJECTIONS
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C51.0 - RELEVANCE, MATERIALITY
C51.2 - METHODS OF PROOF, WORTH & EXPEND, BANK DEP, SOURCE & APPL
C58.0 - NO STAY PENDING APPEAL
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Fruchtman
421 F. 2d 1019
6th CIR
1970
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
cert. denied
400 U.S. 849
S.CT.
1970
1
Fry v Melaragno
SDOH
1980
47 AFTR 2d 81-1103
81-1 USTC 9182
C1 - FIRST AMENDMENT
C4.0 - FOURTH AMENDMENT - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C61 - INJUNCTIVE RELIEF
C63 - TORT SUITS, DAMAGES
1
US v Gajewski
419 F. 2d 1088
8th CIR
1969
25 AFTR 2d 70-523
70-1 USTC 9146
C3 - TAX PROTESTORS
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C59.2 - USE RESTRICTIONS
cert. denied
397 U.S. 1040
S.CT.
1970
1
US v Gambino
SDNY
1971
29 AFTR 2d 72-1010
72-1 USTC 9439
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C57 - CONTEMPT - SECTION 7604(B)
affirmed per curiam
2d CIR
1975
36 AFTR 2d 75-5064
75-2 USTC 9704
1
Gambino v US
386 F. Supp. 566
EDNY
1974
34 AFTR 2d 74-5942
74-2 USTC 9666
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C61 - INJUNCTIVE RELIEF
1
Gannet v First National State Bank of New Jersey
410 F. Supp. 585
DINJ
1976
37 AFTR 2d 76-1038
76-1 USTC 9332
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.2 - EVIDENCE QUESTIONS, FEDERAL RULES OF EVIDENCE
C16 - OTHER STATUTORY OBJECTIONS
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C21 - OTHER STATE PRIVILEGES
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C57 - CONTEMPT - SECTION 7604(B)
C58.0 - NO STAY PENDING APPEAL
C61 - INJUNCTIVE RELIEF
reversed and remanded, US v First National State Bank of New Jersey
540 F. 2d 619
3d CIR
1976
38 AFTR 2d 76-5526
76-2 USTC 9582
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C57 - CONTEMPT - SECTION 7604(B)
affirmed after remand
546 F. 2d 1072
3d CIR
1976
39 AFTR 2d 77-568
77-1 USTC 9126
C10 - BANK SECRECY ACT
C14.2 - EVIDENCE QUESTIONS, FEDERAL RULES OF EVIDENCE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C58.0 - NO STAY PENDING APPEAL
cert. denied
431 U.S. 954
S.CT.
1977
1
US v Gard
EDCA
1976
37 AFTR 2d 76-1087
76-1 USTC 9314
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C16 - OTHER STATUTORY OBJECTIONS
C21 - OTHER STATE PRIVILEGES
C33 - COLLECTION SUMMONSES - SECTION 7609(C)(2)
1
US v Garden State National Bank
465 F. Supp. 437
DINJ
1979
43 AFTR 2d 79-640
79-1 USTC 9262
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C58.0 - NO STAY PENDING APPEAL
affirmed
607 F. 2d 61
3d CIR
1979
44 AFTR 2d 79-5761
79-2 USTC 9632
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C24 - SECTION 7609 - GENERAL
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C62 - SUPPRESSION RELIEF
1
Garges v State Bank & Trust Co.
EDNC
1944
33 AFTR 1671
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
1
Garmany v Baptist
NDAL
1979
45 AFTR 2d 80-633
80-1 USTC 9131
C61 - INJUNCTIVE RELIEF
1
Garner v US
424 U.S. 648, 96 S. Ct. 1178, 47 L. Ed. 2d 370
S.CT
1976
37 AFTR 2d 76-1042-A
76-1 USTC 9301
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C5.2 - SELF-INCRIMINATION - WAIVER
C5.3 - SELF-INCRIMINATION - BURDEN OF PROOF, PERSUASION
C5.4 - SELF-INCRIMINATION - IMMUNITY
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C57 - CONTEMPT - SECTION 7604(B)
C64.0 - CRIMINAL CASE - GENERAL
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
(same case)
76-1 USTC 16,218
1
Garrett v US
511 F. 2d 1037
9th CIR
1975
35 AFTR 2d 75-898
75-1 USTC 9301
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C10 - BANK SECRECY ACT
C34 - STANDING TO INTERVENE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
1
US v Garrett
571 F. 2d 1323
5th CIR
1978
41 AFTR 2d 78-1346
78-1 USTC 9407
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.1 - IN CAMERA EXAMINATIONS
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
US v Garrison
NDOK
1975
36 AFTR 2d 75-5445
75-2 USTC 9658
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
1
US v Garrison Construction Co.
NDAL
1977
40 AFTR 2d 77-5774
77-2 USTC 9705
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C60 - ENFORCEMENT DENIED
1
Geniviva v Bingler
206 F. Supp. 81
WDPA
1961
9 AFTR 2d 1648
62-2 USTC 9517
C4.0 - FOURTH AMENDMENT - GENERAL
C62 - SUPPRESSION RELIEF
1
US v Genser
582 F. 2d 292
3d CIR (Genser I)
1978
42 AFTR 2d 78-5747
78-2 USTC 9682
C4.0 - FOURTH AMENDMENT - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C10 - BANK SECRECY ACT
C14.2 - EVIDENCE QUESTIONS, FEDERAL RULES OF EVIDENCE
C24 - SECTION 7609 - GENERAL
C35 - STANDING TO DEFEND
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C62 - SUPPRESSION RELIEF
C64.0 - CRIMINAL CASE - GENERAL
(withdrawing opinion at 41 AFTR 2d 78-816)
remanded
595 F. 2d 146
3d CIR (Genser II)
1979
43 AFTR 2d 79-838
79-1 USTC 9275
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C62 - SUPPRESSION RELIEF
C64.0 - CRIMINAL CASE - GENERAL
affirmed per curiam
602 F. 2d 69
3d CIR (Genser III)
1979
44 AFTR 2d 79-5294
79-2 USTC 9482
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C52 - REQUIRED RECORDS - SECTION 6001
C62 - SUPPRESSION RELIEF
C64.0 - CRIMINAL CASE - GENERAL
cert. denied
444 U.S. 928
S.CT.
1979
1
George v Lindberg
138 F. Supp. 77
DIMN
1956
49 AFTR 96
56-1 USTC 9220
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C35 - STANDING TO DEFEND
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
Geurkink v US
NDIL
1965
15 AFTR 2d 936
65-1 USTC 9376
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
affirmed
354 F. 2d 629
7th CIR
1965
17 AFTR 2d 040
66-1 USTC 9144
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
1
US v Gildea
DIMA
1953
48 AFTR 1445
54-1 USTC 9376
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C35 - STANDING TO DEFEND
C60 - ENFORCEMENT DENIED
1
US v Gilpin
542 F. 2d 38
7th CIR
1976
38 AFTR 2d 76-5792
76-2 USTC 9636
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
Ginter v Southern
EDAS
1979
44 AFTR 2d 79-5016
79-1 USTC 9327
C1 - FIRST AMENDMENT
C3 - TAX PROTESTORS
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C63 - TORT SUITS, DAMAGES
affirmed per curiam
611 F. 2d 1226
8th CIR
1979
45 AFTR 2d 80-524
80-1 USTC 9110
C4.0 - FOURTH AMENDMENT - GENERAL
cert. denied
446 U.S. 967
S.CT.
1980
1
US v Giordano
301 F. Supp. 884
EDMO
1969
24 AFTR 2d 69-5116
69-2 USTC 9516
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
affirmed
419 F. 2d 564
8th CIR
1969
25 AFTR 2d 70-346
70-1 USTC 9124
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
cert. denied
397 U.S. 1037
S.CT.
1970
1
Glassell v Commissioner
42 F. 2d 653
5th CIR
1930
8 AFTR 11213
1930 CCH 9503
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Glazier
DIME
1977
39 AFTR 2d 77-1199
77-1 USTC 9271
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
Globe Construction Co. v Humphrey
229 F. 2d 148
5th CIR
1956
48 AFTR 852
56-1 USTC 9247
C4.0 - FOURTH AMENDMENT - GENERAL
C14.1 - ADEQUACY OF PLEADINGS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
1
Glotzbach v Klavans
196 F. Supp. 685
EDVA
1961
8 AFTR 2d 5925
62-1 USTC 15,385
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
same case
9 AFTR 2d 1983
remanded with direction to dismiss petition
4th CIR
1962
11 AFTR 2d 1191
62-2 USTC 15,452
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
(See Mason v Pulliam, 557 F. 2d 426 (5th Cir. 1977) (concurring
opinion))
1
US v Golden
WDKY
1976
37 AFTR 2d 76-991
76-1 USTC 9276
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C35 - STANDING TO DEFEND
1
Goldfine v Pastore
(See also US v Goldfine)
261 F. 2d 519
1st CIR
1958
3 AFTR 2d 410
59-1 USTC 9127
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C58.0 - NO STAY PENDING APPEAL
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
US v Goldfine
(See also Goldfine v Pastore)
169 F. Supp. 93
DIMA
1958
4 AFTR 2d 5301
59-1 USTC 9351
C4.0 - FOURTH AMENDMENT - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C57 - CONTEMPT - SECTION 7604(B)
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
affirmed, Goldfine v US
268 F. 2d 941
1st CIR
1959
4 AFTR 2d 5311
59-2 USTC 9598
C4.0 - FOURTH AMENDMENT - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C57 - CONTEMPT - SECTION 7604(B)
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
cert. denied
363 U.S. 842
S.CT.
1960
1
In re Goldman
331 F. Supp. 509
WDPA
1971
27 AFTR 2d 71-1480
71-1 USTC 9408
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
1
US v Goldman
453 F. Supp. 508
CDCA
1978
42 AFTR 2d 78-6244
78-2 USTC 9720
C4.0 - FOURTH AMENDMENT - GENERAL
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C51.0 - RELEVANCE, MATERIALITY
C51.1 - RECORDS OUTSIDE THE YEARS UNDER INVESTIGATION
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
affirmed
637 F. 2d 664
9th CIR
1980
46 AFTR 2d 80-6102
80-2 USTC 9758
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C51.0 - RELEVANCE, MATERIALITY
C51.1 - RECORDS OUTSIDE THE YEARS UNDER INVESTIGATION
C51.2 - METHODS OF PROOF, WORTH & EXPEND, BANK DEP, SOURCE & APPL
1
US v Goldsmith
272 F. Supp. 924
EDNY
1967
20 AFTR 2d 5198
67-2 USTC 9600
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C21 - OTHER STATE PRIVILEGES
C33 - COLLECTION SUMMONSES - SECTION 7609(C)(2)
1
Application of Goodman
SDCA
1953
45 AFTR 1257
53-1 USTC 9269
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
appeal dismissed Chapman v Goodman
219 F. 2d 802
9th CIR
1955
47 AFTR 196
55-1 USTC 9249
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
1
Grabinski v IRS
478 F. Supp. 486
EDMO
1979
44 AFTR 2d 79-6037
79-2 USTC 9681
C13 - FREEDOM OF INFORMATION ACT
C24 - SECTION 7609 - GENERAL
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
1
Graf v Barker
409 F. Supp. 571
EDWI
1976
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C63 - TORT SUITS, DAMAGES
1
US v Graham
DIMT
1972
30 AFTR 2d 72-5222
72-2 USTC 9535
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C51.1 - RECORDS OUTSIDE THE YEARS UNDER INVESTIGATION
C60 - ENFORCEMENT DENIED
order altered and amended and enforcement ordered
DIMT
1972
30 AFTR 2d 72-5093
additional enforcement ordered and motion for contempt denied
DIMT
1972
30 AFTR 2d 72-5444
C16 - OTHER STATUTORY OBJECTIONS
C57 - CONTEMPT - SECTION 7604(B)
1
Grand Jury
(See also Special February, 1975 Grand Jury, etc.; In re April 1956 Term
Grand Jury)
1
Grand Jury Investigation No. 78-184, In re
642 F. 2d 1184
9th CIR
1981
48 AFTR 2d 81-5460
C58.0 - NO STAY PENDING APPEAL
C62 - SUPPRESSION RELIEF
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
1
Grand Jury Investigation No. 78-184, In re
____ F.2d ____
9th CIR
1981
48 AFTR 2d 81-5460
C58.0 - NO STAY PENDING APPEAL
C62 - SUPPRESSION RELIEF
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
1
In re Grand Jury Subpoena Duces Tecum, etc.
436 F. Supp. 46
DIMD
1977
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C10 - BANK SECRECY ACT
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
1
US v Grant
EDTN
1974
33 AFTR 2d 74-1099
74-1 USTC 9416
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C35 - STANDING TO DEFEND
C58.0 - NO STAY PENDING APPEAL
1
US v Grathwohl
5th CIR
401 F. 2d 166
1968
C58.0 - NO STAY PENDING APPEAL
1
US v Gray
EDIL
1973
31 AFTR 2d 73-1048
73-1 USTC 9373
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
1
US v Grayson County State Bank
EDTX
1980
46 AFTR 2d 80-5623
80-2 USTC 9595
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C60 - ENFORCEMENT DENIED
vacated and remanded
656 F. 2d 1070
5th CIR
1981
48 AFTR 2d 81-5889
81-2 USTC 9680
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C24 - SECTION 7609 - GENERAL
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
cert. denied sub nom. First Pentacostal Church v US
____ U.S.____
S.CT.
1982
1
Green v Smith
DINV
1980
45 AFTR 2d 80-962
80-1 USTC 9335
C63 - TORT SUITS, DAMAGES
1
Greenberg's Express, Inc. v Commissioner
62 T.C. 324
T.C.
1974
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Greenleaf
546 F. 2d 123
5th CIR
1977
39 AFTR 2d 77-735
77-1 USTC 9168
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C51.0 - RELEVANCE, MATERIALITY
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
In re Greenspan
187 F. Supp. 177
SDNY
1960
6 AFTR 2d 5949
61-1 USTC 9132
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C51.0 - RELEVANCE, MATERIALITY
C57 - CONTEMPT - SECTION 7604(B)
1
Gregson v IRS
(See also US v Bray)
478 F. 2d 237
10th CIR
1973
31 AFTR 2d 73-1331
73-2 USTC 9487
C3 - TAX PROTESTORS
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C61 - INJUNCTIVE RELIEF
District Court affirmed per curiam after remand sub nom. Bray v IRS
10th CIR
1974
35 AFTR 2d 75-1399
75-2 USTC 9643
1
Gretsky v Basso
136 F. Supp. 640
DIMA
1955
48 AFTR 1058
56-1 USTC 9148
C21 - OTHER STATE PRIVILEGES
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
1
Gretsky v Miller
160 F. Supp. 914
DIMA
1958
1 AFTR 2d 1934
58-1 USTC 9471
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C57 - CONTEMPT - SECTION 7604(B)
1
Groh v Decker
WDMI
1971
29 AFTR 2d 72-948
72-1 USTC 9410
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.1 - ADEQUACY OF PLEADINGS
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.1 - IN CAMERA EXAMINATIONS
affirmed, Decker v Groh
6th CIR
1973
31 AFTR 2d 73-976
73-1 USTC 9401
on motion for reduction of sentences
WDMI
1973
33 AFTR 2d 74-336
C3 - TAX PROTESTORS
C59.1 - NUNC PRO TUNC ORDERS
1
US v Groos National Bank of San Antonio
661 F. 2d 36
5th CIR
1981
49 AFTR 2d 82-312
81-2 USTC 9774
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C4.4 - FOURTH AMENDMENT - BURDENSOMENESS, OVERBREADTH, VAGUENESS
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
1
Grossman v Commissioner
T.C.
1980
74 T.C. No. 85
P-H T.C. 74.85
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Gurrentz International Corp.
WDPA
1976
37 AFTR 2d 76-1240
76-1 USTC 9361
1
Gutierrez v US
MDFL
1976
38 AFTR 2d 76-5001
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
1
US v Habig
474 F. 2d 57
7th CIR
1973
31 AFTR 2d 73-690
73-1 USTC 9189
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C62 - SUPPRESSION RELIEF
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
cert. denied
411 U.S. 972
S.CT.
1973
1
US v Haddad
527 F. 2d 537
6th CIR
1975
37 AFTR 2d 76-390
76-1 USTC 9112
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C35 - STANDING TO DEFEND
cert. denied
425 U.S. 974
S.CT.
1976
1
US v Hahn
WDWI
1979
44 AFTR 2d 79-5667
79-2 USTC 9595
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
1
Hair Industry, Ltd. v US
340 F. 2d 510
2d CIR
1965
15 AFTR 2d 257
65-1 USTC 9201
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
cert. denied
381 U.S. 950
S.CT.
1965
1
Hall v Commissioner
406 F. 2d 706
5th CIR
1969
23 AFTR 2d 69-553
69-1 USTC 9207
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
Haman v Commissioner
500 F. 2d 401
9th CIR
1974
1974 P-H 61,000
74-2 USTC 9523
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
1
US v Hamroff
EDNY
1978
41 AFTR 2d 78-1286
78-1 USTC 9386
C14.1 - ADEQUACY OF PLEADINGS
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
affirmed per curiam
2d CIR
1978
78-2 USTC 9489
C58.0 - NO STAY PENDING APPEAL
1
Hankins v Civiletti
(See also US v Hankins)
614 F. 2d 953
5th CIR
1980
45 AFTR 2d 80-1187
80-1 USTC 9381
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C57 - CONTEMPT - SECTION 7604(B)
1
US v Hankins
(See also Hankins v Civiletti)
424 F. Supp. 606
NDMS
1976
38 AFTR 2d 76-5539
76-2 USTC 9574
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C52 - REQUIRED RECORDS - SECTION 6001
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
affirmed in part, reversed in part, dismissed in part
565 F. 2d 1344
5th CIR
1978
41 AFTR 2d 78-535
78-1 USTC 9184
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.1 - ADEQUACY OF PLEADINGS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C18.1 - LOST OR DESTROYED RECORDS
C35 - STANDING TO DEFEND
C57 - CONTEMPT - SECTION 7604(B)
C58.0 - NO STAY PENDING APPEAL
opinion clarified, rehearing denied
581 F. 2d 431
5th CIR
1978
42 AFTR 2d 78-5997
78-2 USTC 9736
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.1 - ADEQUACY OF PLEADINGS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C18.1 - LOST OR DESTROYED RECORDS
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C52 - REQUIRED RECORDS - SECTION 6001
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C57 - CONTEMPT - SECTION 7604(B)
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
cert. denied
440 U.S. 909
S.CT.
1979
additional contempt order reversed
624 F. 2d 649
5th CIR
1980
46 AFTR 2d 80-5592
80-2 USTC 9623
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C57 - CONTEMPT - SECTION 7604(B)
C60 - ENFORCEMENT DENIED
opinion at 624 F. 2d 649 withdrawn, additional contempt order reversed
and remanded
631 F. 2d 360
5th CIR
1980
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C57 - CONTEMPT - SECTION 7604(B)
C58.0 - NO STAY PENDING APPEAL
C60 - ENFORCEMENT DENIED
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
1
US v Hansen Niederhauser Co., Inc.
522 F. 2d 1037
10th CIR
1975
36 AFTR 2d 75-5735
75-2 USTC 9701
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C16 - OTHER STATUTORY OBJECTIONS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C57 - CONTEMPT - SECTION 7604(B)
1
US v Harper
397 F. Supp. 983
EDPA
1975
35 AFTR 2d 75-1232
75-1 USTC 9394
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C33 - COLLECTION SUMMONSES - SECTION 7609(C)(2)
C60 - ENFORCEMENT DENIED
1
US v Harper
662 F. 2d 335
5th CIR
1981
49 AFTR 2d 82-339
81-2 USTC 9787
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C33 - COLLECTION SUMMONSES - SECTION 7609(C)(2)
C35 - STANDING TO DEFEND
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
1
Harrington v Commissioner
48 T.C. 939
T.C.
1967
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
affirmed
404 F. 2d 237
5th CIR
1968
22 AFTR 2d 5901
69-1 USTC 9102
1
US v Harrington
388 F. 2d 520
2d CIR
1968
21 AFTR 2d 456
68-1 USTC 9178
C4.0 - FOURTH AMENDMENT - GENERAL
C51.0 - RELEVANCE, MATERIALITY
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Harris
EDMI
1974
34 AFTR 2d 74-5983
75-1 USTC 9149
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C38.1 - IN CAMERA EXAMINATIONS
C60 - ENFORCEMENT DENIED
1
US v Harris
628 F. 2d 875
5th CIR
1980
46 AFTR 2d 80-5962
80-2 USTC 9748
C4.0 - FOURTH AMENDMENT - GENERAL
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
1
US v Harrison
4th CIR
1976
38 AFTR 2d 76-5333
76-2 USTC 9519
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C38.1 - IN CAMERA EXAMINATIONS
C57 - CONTEMPT - SECTION 7604(B)
1
US v Harrison
653 F. 2d 359
8th CIR
1981
48 AFTR 2d 81-5704
81-2 USTC 9558
C1 - FIRST AMENDMENT
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C55 - MAGISTRATES, COMMISSIONERS
C57 - CONTEMPT - SECTION 7604(B)
C58.0 - NO STAY PENDING APPEAL
C71 - TAX SHELTERS
1
US v Hartigan
402 F. Supp. 776
DIMN
1975
36 AFTR 2d 75-6324
75-2 USTC 9820
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
1
Haun v Commissioner
13 B.T.A. 297
B.T.A.
1928
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Hawkins
EDIL
1970
25 AFTR 2d 70-1052
70-1 USTC 9356
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C34 - STANDING TO INTERVENE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
1
US v Haworth (Margaret)
SDNY
1975
35 AFTR 2d 75-1493
75-1 USTC 9427
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C33 - COLLECTION SUMMONSES - SECTION 7609(C)(2)
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C60 - ENFORCEMENT DENIED
1
US v Haworth (Neil)
SDNY
1975
36 AFTR 2d 75-5564
75-2 USTC 9621
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C60 - ENFORCEMENT DENIED
1
US v Hayes
NDIL
1968
21 AFTR 2d 1078
68-1 USTC 9304
affirmed
408 F. 2d 932
7th CIR
1969
23 AFTR 2d 69-663
69-1 USTC 9231
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
cert. denied
396 U.S. 835
S.CT.
1969
1
US v Hayes
NDGA
1981
81-2 USTC 9627
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C4.5 - FOURTH AMENDMENT - VICARIOUS ASSERTION
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C55 - MAGISTRATES, COMMISSIONERS
C58.0 - NO STAY PENDING APPEAL
C62 - SUPPRESSION RELIEF
C71 - TAX SHELTERS
1
US v Heiberger
DICT
1976
37 AFTR 2d 76-1281
76-1 USTC 9366
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
1
US v Held
315 F. Supp. 352
EDTN
1970
26 AFTR 2d 70-5756
71-1 USTC 9129
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C51.0 - RELEVANCE, MATERIALITY
affirmed
435 F. 2d 1361
6th CIR
1970
27 AFTR 2d 71-362
71-1 USTC 9120
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.1 - IN CAMERA EXAMINATIONS
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C57 - CONTEMPT - SECTION 7604(B)
C58.0 - NO STAY PENDING APPEAL
cert. denied
401 U.S. 1010
S.CT.
1971
1
US v Hempstead Bank
EDNY
1978
41 AFTR 2d 78-1275
78-1 USTC 9415
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C51.0 - RELEVANCE, MATERIALITY
1
US v Henry
491 F. 2d 702
6th CIR
1974
33 AFTR 2d 74-690
74-1 USTC 9238
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C60 - ENFORCEMENT DENIED
1
US v Henry
DIMT
1978
41 AFTR 2d 78-1270
80-1 USTC 9420
C24 - SECTION 7609 - GENERAL
C30 - SECTION 7609 - FINANCIAL INSTITUTIONS
1
US v Henzel Electric Co.
NDNY
1980
45 AFTR 2d 80-1157
80-1 USTC 9261
C4.0 - FOURTH AMENDMENT - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C24 - SECTION 7609 - GENERAL
C25 - SECTION 7609 - ACCOUNTANTS
C51.0 - RELEVANCE, MATERIALITY
C58.0 - NO STAY PENDING APPEAL
1
US v Herbert
DIUT
1972
30 AFTR 2d 72-5204
72-2 USTC 9639
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.1 - ADEQUACY OF PLEADINGS
C16 - OTHER STATUTORY OBJECTIONS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
contempt proceedings
DIUT
1973
31 AFTR 2d 73-702
73-1 USTC 9201
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C57 - CONTEMPT - SECTION 7604(B)
1
US v Heritage Standard Bank
7th CIR
1980
48 AFTR 2d 81-5232
C14.1 - ADEQUACY OF PLEADINGS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C51.0 - RELEVANCE, MATERIALITY
unpublished order not to be cited per Circuit Rule 35.
1
US v Herrin
NDAL
1977
39 AFTR 2d 77-1502
77-1 USTC 9326
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
1
US v Hershkowitz
NDNY
1974
35 AFTR 2d 75-555
75-1 USTC 9159
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C35 - STANDING TO DEFEND
C51.0 - RELEVANCE, MATERIALITY
1
US v Hickok
481 F. 2d 377
9th CIR
1973
32 AFTR 2d 73-5396
73-2 USTC 9568
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C62 - SUPPRESSION RELIEF
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
1
US v Higgins
266 F. Supp. 593
SDWV
1966
19 AFTR 2d 458
67-1 USTC 9215
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
US v Higgins
266 F. Supp. 596
SDWV
1966
19 AFTR 2d 460
67-1 USTC 9216
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C60 - ENFORCEMENT DENIED
1
US v Hill
601 F. 2d 253
6th CIR
1979
44 AFTR 2d 79-5221
79-2 USTC 9501
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C49 - IMPROPER PAYMENTS, SLUSH FUNDS, KICKBACKS, ELEVEN QUESTIONS
C61 - INJUNCTIVE RELIEF
1
US v Hilliard
NDIL
1955
48 AFTR 2018
55-1 USTC 9314
C16 - OTHER STATUTORY OBJECTIONS
C21 - OTHER STATE PRIVILEGES
C60 - ENFORCEMENT DENIED
1
Hinchcliff v Clarke
205 F. Supp. 1
NDOH
1961
10 AFTR 2d 5561
62-2 USTC 9666
C4.0 - FOURTH AMENDMENT - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C35 - STANDING TO DEFEND
C55 - MAGISTRATES, COMMISSIONERS
C57 - CONTEMPT - SECTION 7604(B)
C61 - INJUNCTIVE RELIEF
injunction and suppression granted and enforcement denied
230 F. Supp. 91
NDOH
1963
14 AFTR 2d 5497
C4.0 - FOURTH AMENDMENT - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C42 - RIGHT TO COPY, RETURN OF RECORDS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C55 - MAGISTRATES, COMMISSIONERS
C60 - ENFORCEMENT DENIED
C61 - INJUNCTIVE RELIEF
C62 - SUPPRESSION RELIEF
motion for reconsideration denied
NDOH
1964
13 AFTR 2d 1523
64-2 USTC 9548
C4.0 - FOURTH AMENDMENT - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C35 - STANDING TO DEFEND
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C60 - ENFORCEMENT DENIED
C61 - INJUNCTIVE RELIEF
C62 - SUPPRESSION RELIEF
reversed and remanded
371 F. 2d 697
6th CIR
1967
19 AFTR 2d 551
67-1 USTC 9187
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
cert. denied
387 U.S. 941
S.CT.
1967
1
US v Hodge & Zwieg
NDCA
1974
34 AFTR 2d 74-6072
74-2 USTC 9781
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C35 - STANDING TO DEFEND
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
affirmed
548 F. 2d 1347
9th CIR
1977
39 AFTR 2d 77-940
77-1 USTC 9263
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.2 - EVIDENCE QUESTIONS, FEDERAL RULES OF EVIDENCE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C35 - STANDING TO DEFEND
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
US v Hodgson
NDOK
1973
32 AFTR 2d 73-5024
73-1 USTC 9419
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C38.1 - IN CAMERA EXAMINATIONS
C60 - ENFORCEMENT DENIED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
reversed
492 F. 2d 1175
10th CIR
1974
33 AFTR 2d 74-929
74-1 USTC 9283
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
1
US v Holiday Village Mobile Home Park, Inc.
SDFL
1974
34 AFTR 2d 74-5326
74-2 USTC 9595
C58.0 - NO STAY PENDING APPEAL
affirmed by unreported order (5th Cir. March 10, 1975)
5th CIR
1975
1
US v Holley
481 F. Supp. 61
SDFL
1980
45 AFTR 2d 80-995
80-1 USTC 9402
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C35 - STANDING TO DEFEND
C58.0 - NO STAY PENDING APPEAL
1
US v Holmes
614 F. 2d 985
5th CIR
1980
45 AFTR 2d 80-1161
80-1 USTC 9328
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C4.0 - FOURTH AMENDMENT - GENERAL
C51.0 - RELEVANCE, MATERIALITY
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
Holmquist v Blair
35 F. 2d 10
8th CIR
1929
8 AFTR 9651
1 USTC 428
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
affirming A. C. Holmquist v Commissioner
12 B.T.A. 1436
B.T.A.
1928
1
Hoopes v IRS
DIUT
1973
33 AFTR 2d 74-1233
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C61 - INJUNCTIVE RELIEF
1
US v Hoopingarner
438 F. Supp. 366
NDNY
1977
40 AFTR 2d 77-5601
77-2 USTC 9612
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
1
US v Hori
470 F. Supp. 1209
CDCA
1979
44 AFTR 2d 79-5085
79-2 USTC 9443
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
1
US v Horton
452 F. Supp. 472
CDCA
1978
42 AFTR 2d 78-6291
78-2 USTC 9746
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C62 - SUPPRESSION RELIEF
affirmed
629 F. 2d 577
9th CIR
1980
46 AFTR 2d 80-5888
80-2 USTC 9704
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C24 - SECTION 7609 - GENERAL
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C62 - SUPPRESSION RELIEF
1
Hostetler v Yungbluth
SDFL
1977
41 AFTR 2d 78-678
78-1 USTC 9133
C24 - SECTION 7609 - GENERAL
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
1
Hotel Roosevelt, Inc. v Jackson
(See also Balistrieri v US)
EDWI
1962
9 AFTR 2d 945
62-1 USTC 9305
C4.0 - FOURTH AMENDMENT - GENERAL
C35 - STANDING TO DEFEND
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C61 - INJUNCTIVE RELIEF
1
Application of House
144 F. Supp. 95
NDCA
1956
50 AFTR 337
56-2 USTC 9780
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C35 - STANDING TO DEFEND
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C60 - ENFORCEMENT DENIED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v House
380 F. Supp. 1403
MDPA
1974
35 AFTR 2d 75-699
75-1 USTC 9285
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C62 - SUPPRESSION RELIEF
C64.0 - CRIMINAL CASE - GENERAL
affirmed in part, reversed in part
524 F. 2d 1035
3d CIR
1975
36 AFTR 2d 75-6121
75-2 USTC 9782
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C10 - BANK SECRECY ACT
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C62 - SUPPRESSION RELIEF
C64.0 - CRIMINAL CASE - GENERAL
rehearing denied and opinion amended
3d CIR
1976
38 AFTR 2d 76-5767
76-2 USTC 9616
1
Application of Howard
210 F. Supp. 301
WDPA
1962
11 AFTR 2d 621
63-1 USTC 9201
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.1 - ADEQUACY OF PLEADINGS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C52 - REQUIRED RECORDS - SECTION 6001
C61 - INJUNCTIVE RELIEF
reversed and remanded with instruction to dismiss
325 F. 2d 917
3d CIR
1963
13 AFTR 2d 321
64-1 USTC 9147
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
1
US v Howard
360 F. 2d 373
3d CIR
1966
17 AFTR 2d 900
66-1 USTC 9390
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C60 - ENFORCEMENT DENIED
1
Howfield, Inc. v US
(See also US v Ahmanson)
409 F. 2d 694
9th CIR
1969
23 AFTR 2d 69-1057
69-1 USTC 9298
C4.0 - FOURTH AMENDMENT - GENERAL
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C61 - INJUNCTIVE RELIEF
1
US v Hubbard
NDCA
1974
34 AFTR 2d 74-5666
74-2 USTC 9650
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C60 - ENFORCEMENT DENIED
1
US v Hugh
DIND
1975
35 AFTR 2d 75-1448
75-1 USTC 9409
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C33 - COLLECTION SUMMONSES - SECTION 7609(C)(2)
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C60 - ENFORCEMENT DENIED
1
US v Humble Oil & Refining Co.
346 F. Supp. 944
SDTX
1972
31 AFTR 2d 73-416
73-1 USTC 9255
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C51.0 - RELEVANCE, MATERIALITY
C60 - ENFORCEMENT DENIED
C68 - SPEC COLLAT PURPOSE, RESEARCH, TAXPAYER COMP MEAS PROG (TCMP)
affirmed
488 F. 2d 953
5th CIR
1974
33 AFTR 2d 74-558
74-1 USTC 9186
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C60 - ENFORCEMENT DENIED
C68 - SPEC COLLAT PURPOSE, RESEARCH, TAXPAYER COMP MEAS PROG (TCMP)
rehearing denied
491 F. 2d 1272
5th CIR
1974
judgment vacated and case remanded
421 U.S. 943
S.CT.
1975
36 AFTR 2d 75-5749
75-2 USTC 9705
affirmed on remand
518 F. 2d 747
5th CIR
1975
36 AFTR 2d 75-5749
75-2 USTC 9705
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
1
Humedco Enterprises, Inc.; US v
EDPA
1981
48 AFTR 2d 81-5432
81-2 USTC 9616
C4.0 - FOURTH AMENDMENT - GENERAL
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C13 - FREEDOM OF INFORMATION ACT
C21 - OTHER STATE PRIVILEGES
C35 - STANDING TO DEFEND
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C51.0 - RELEVANCE, MATERIALITY
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
C70 - TECHNICAL DEFECTS-FORM OVER SUBSTANCE-MINISTERIAL ERRORS
1
ICC v Gould
629 F. 2d 847
3d CIR
1980
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C4.4 - FOURTH AMENDMENT - BURDENSOMENESS, OVERBREADTH, VAGUENESS
C5.3 - SELF-INCRIMINATION - BURDEN OF PROOF, PERSUASION
C5.5 - SELF-INCRIMINATION - BLANKET INVOCATION
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C61 - INJUNCTIVE RELIEF
1
In re Ida Goldblatt Sons, Inc.
SDNY
1959
5 AFTR 2d 1460
60-1 USTC 9439
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
affirmed, Ida Goldblatt Sons, Inc v Commissioner
276 F. 2d 208
2d CIR
1960
5 AFTR 2d 1152
60-1 USTC 9440
1
US v Idaho First National Bank
DIID
1976
39 AFTR 2d 77-308
76-2 USTC 9764
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
1
US v Intergold Corp.
NDNY
1976
39 AFTR 2d 77-505
77-1 USTC 9112
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C51.0 - RELEVANCE, MATERIALITY
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
Internal Revenue Agent v Rawlings & Williams
NDIA
1936
36-1 USTC 9134
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C21 - OTHER STATE PRIVILEGES
1
Internal Revenue Agent v Sullivan
287 Fed. 138
WDNY
1923
2 AFTR 1864
1 USTC 75
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C60 - ENFORCEMENT DENIED
1
International Commodities Corp. v IRS
(See also Application of Daniels)
224 F. 2d 882
2d CIR
1955
47 AFTR 1535
55-1 USTC 9526
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
1
In re International Corporation Co.
5 F. Supp. 608
SDNY
1934
13 AFTR 161
4 USTC 1225
C4.4 - FOURTH AMENDMENT - BURDENSOMENESS, OVERBREADTH, VAGUENESS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C51.0 - RELEVANCE, MATERIALITY
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C61 - INJUNCTIVE RELIEF
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
US v Interstate Bank of Oak Forest
NDIL
1980
45 AFTR 2d 80-1149
80-1 USTC 9272
C21 - OTHER STATE PRIVILEGES
1
US v Interstate Tool & Engineering Corp.
EDWI
1975
35 AFTR 2d 75-1367
75-1 USTC 9412
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C58.0 - NO STAY PENDING APPEAL
affirmed
526 F. 2d 59
7th CIR
1975
37 AFTR 2d 76-330
75-2 USTC 9870
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C51.0 - RELEVANCE, MATERIALITY
1
US v Interstate X-Ray Corp.
NDAL
1973
32 AFTR 2d 73-5742
73-2 USTC 9667
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C60 - ENFORCEMENT DENIED
appeal dismissed
5th CIR
1974
36 AFTR 2d 75-5025
75-2 USTC 9599
C58.0 - NO STAY PENDING APPEAL
1
Irvin; US v
WDWA
1981
48 AFTR 2d 81-6059
81-2 USTC 9641
C1 - FIRST AMENDMENT
C4.4 - FOURTH AMENDMENT - BURDENSOMENESS, OVERBREADTH, VAGUENESS
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C12 - RIGHT TO FINANCIAL PRIVACY ACT, PRIVACY ACT - SECTION 7852(E)
C24 - SECTION 7609 - GENERAL
C35 - STANDING TO DEFEND
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C55 - MAGISTRATES, COMMISSIONERS
C71 - TAX SHELTERS
1
Jarecki v Whetstone
82 F. Supp. 367
NDIL
1948
37 AFTR 1064
48-2 USTC 9413
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C33 - COLLECTION SUMMONSES - SECTION 7609(C)(2)
appeal dismissed
192 F. 2d 121
7th CIR
1951
41 AFTR 197
51-2 USTC 9487
C33 - COLLECTION SUMMONSES - SECTION 7609(C)(2)
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C57 - CONTEMPT - SECTION 7604(B)
C58.0 - NO STAY PENDING APPEAL
subsequent contempt order affirmed sub nom. Sauber v Whetstone
199 F. 2d 520
7th CIR
1952
42 AFTR 720
52-2 USTC 9497
C33 - COLLECTION SUMMONSES - SECTION 7609(C)(2)
C57 - CONTEMPT - SECTION 7604(B)
C58.0 - NO STAY PENDING APPEAL
cert. re enforcement order denied
344 U.S. 928
S.CT.
1953
rehearing denied
345 U.S. 919
S.CT.
1953
1
US v Jeffries
CDCA
1971
27 AFTR 2d 71-1182
71-1 USTC 9343
C34 - STANDING TO INTERVENE
C36.1 - ATTEMPTS TO MONITOR THE INVESTIGATION
C46 - COSTS OF SUIT, ATTORNEY'S FEES
1
US v Jeremiah
DIOR
1975
37 AFTR 2d 76-1285
76-1 USTC 9441
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
US v Jezik
EDMO
1978
42 AFTR 2d 78-5057
78-1 USTC 9409
1
J. H. Bryan, Inc. v US
NDMS
1969
24 AFTR 2d 69-6032
70-1 USTC 9114
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v J. Joseph Gartland, Inc.
79 F.R.D. 148
DIMD
1978
42 AFTR 2d 5713
78-2 USTC 9604
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C24 - SECTION 7609 - GENERAL
1
US v Jobin
535 F. 2d 154
1st CIR
1976
38 AFTR 2d 76-5067
76-1 USTC 9433
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C62 - SUPPRESSION RELIEF
C64.0 - CRIMINAL CASE - GENERAL
1
John Does, Members of the Columbus Trade Exchange in The Years 1977 and
1978, In Re
____ F. 2d ____
6th CIR
1982
49 AFTR 2d 82-818
82-1 USTC 9221
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
C71 - TAX SHELTERS
1
In re Johnson
EDIL
1962
9 AFTR 2d 2070
62-1 USTC 15,413
C36.1 - ATTEMPTS TO MONITOR THE INVESTIGATION
1
US v Johnson
465 F. 2d 793
5th CIR
1972
30 AFTR 2d 72-5497
72-2 USTC 9657
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C35 - STANDING TO DEFEND
C38.1 - IN CAMERA EXAMINATIONS
on remand
SDFL
1972
31 AFTR 2d 73-352
73-1 USTC 9108
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C35 - STANDING TO DEFEND
C38.1 - IN CAMERA EXAMINATIONS
1
Johnson, US v
652 F. 2d 475
5th CIR
1981
48 AFTR 2d 81-5721
81-2 USTC 9605
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
58.0
1
US v Jones
630 F. 2d 1073
5th CIR
1980
47 AFTR 2d 81-312
80-2 USTC 9804
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C25 - SECTION 7609 - ACCOUNTANTS
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Jones
351 F. Supp. 132
MDAL
1972
30 AFTR 2d 72-5773
73-1 USTC 9197
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
1
US v Jones
538 F. 2d 255
8th CIR
1976
38 AFTR 2d 76-5478
76-2 USTC 9563
C7 - OTHER CONSTITUTIONAL OBJECTIONS
cert. denied
429 U.S. 1040
S.CT.
1977
1
US v Jones
581 F. 2d 816
10th CIR
1978
42 AFTR 2d 78-5634
78-2 USTC 9641
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C55 - MAGISTRATES, COMMISSIONERS
1
Jordan v Glens Falls National Bank & Trust Co.
NDNY
1975
37 AFTR 2d 76-464
76-1 USTC 9134
C21 - OTHER STATE PRIVILEGES
C34 - STANDING TO INTERVENE
C42 - RIGHT TO COPY, RETURN OF RECORDS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C61 - INJUNCTIVE RELIEF
1
US v Jordan
WDWA
1958
21 AFTR 2d 1014
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Joseph
6th CIR
1975
35 AFTR 2d 75-1028
75-1 USTC 9369
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
affirming District Court after remand
560 F. 2d 742
6th CIR
1977
40 AFTR 2d 77-5547
77-2 USTC 9585
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C38.1 - IN CAMERA EXAMINATIONS
C51.2 - METHODS OF PROOF, WORTH & EXPEND, BANK DEP, SOURCE & APPL
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
US v Joyce
498 F. 2d 592
7th CIR
1974
34 AFTR 2d 74-5175
74-2 USTC 9509
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C16 - OTHER STATUTORY OBJECTIONS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C48 - FOREIGN RECORDS, FOREIGN LAW
C57 - CONTEMPT - SECTION 7604(B)
1
Justice v US
365 F. 2d 312
6th CIR
1966
18 AFTR 2d 5498
66-2 USTC 9609
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C34 - STANDING TO INTERVENE
C58.0 - NO STAY PENDING APPEAL
on remand sub nom. US v First National Bank of Pikeville
274 F. Supp. 283
EDKY
1967
20 AFTR 2d 5375
67-2 USTC 9590
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C34 - STANDING TO INTERVENE
C61 - INJUNCTIVE RELIEF
(three-judge court)
affirmed per curiam, Justice v US
390 U.S. 199, 88 S. Ct. 901, 19 L. Ed. 2d 1038
S.CT.
1968
21 AFTR 2d 805
68-1 USTC 9242
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
1
In re Kadish
377 F. Supp. 951
NDIL
1974
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C16 - OTHER STATUTORY OBJECTIONS
1
US v Kahn
373 F. Supp. 145
WDMO
1974
34 AFTR 2d 74-5601
74-2 USTC 9568
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.1 - ADEQUACY OF PLEADINGS
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
1
Kane; US v
EDAS
1981
48 AFTR 2d 81-5637
81-1 USTC 9470
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Kansas City Lutheran Home & Hospital Association
197 F. Supp. 239
WDMO
1969
23 AFTR 2d 69-1825
69-1 USTC 12,582
C21 - OTHER STATE PRIVILEGES
C34 - STANDING TO INTERVENE
C51.0 - RELEVANCE, MATERIALITY
1
US v Kasmir
499 F. 2d 444
5th CIR
1974
34 AFTR 2d 74-5751
74-2 USTC 9655
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C35 - STANDING TO DEFEND
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C60 - ENFORCEMENT DENIED
reversed sub nom. Fisher v US
425 U.S. 391 (q.v.)
S.CT.
1976
37 AFTR 2d 76-1244
76-1 USTC 9353
1
In re Kearney
227 F. Supp. 174
SDNY
1964
13 AFTR 2d 1692
64-2 USTC 9598
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C16 - OTHER STATUTORY OBJECTIONS
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C23 - TAX POOL ANALYSES, INTERNAL AUDIT DOCUMENTS, AUDIT PROGRAMS
C38.1 - IN CAMERA EXAMINATIONS
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C51.0 - RELEVANCE, MATERIALITY
contempt proceedings
235 F. Supp. 618
SDNY
1964
14 AFTR 2d 5779
64-2 USTC 9754
C23 - TAX POOL ANALYSES, INTERNAL AUDIT DOCUMENTS, AUDIT PROGRAMS
C35 - STANDING TO DEFEND
C51.0 - RELEVANCE, MATERIALITY
C57 - CONTEMPT - SECTION 7604(B)
1
In re Keegan
18 F. Supp. 746
SDNY
1937
19 AFTR 46
37-1 USTC 9163
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
US v Kellems
DICT
1970
26 AFTR 2d 70-5921
70-2 USTC 9690
C3 - TAX PROTESTORS
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C60 - ENFORCEMENT DENIED
1
US v Kelley
503 F. 2d 93
9th CIR
1974
34 AFTR 2d 74-5870
74-2 USTC 9708
C34 - STANDING TO INTERVENE
C61 - INJUNCTIVE RELIEF
affirmed in part and vacated in part after remand to District Court
536 F. 2d 897
9th CIR
1976
38 AFTR 2d 76-5395
76-2 USTC 9506
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C61 - INJUNCTIVE RELIEF
cert. denied
429 U.S. 1047
S.CT.
1977
1
Kelly v Simon
SDCA
1962
9 AFTR 2d 888
62-1 USTC 9334
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C35 - STANDING TO DEFEND
1
US v Kelly
311 F. Supp. 1216
EDPA
1969
25 AFTR 2d 70-1307
70-2 USTC 9496
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
1
US v Kendrick
518 F. 2d 842
7th CIR
1975
36 AFTR 2d 75-5327
75-2 USTC 16,193
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
cert. denied
423 U.S. 1016
S.CT.
1975
1
Kennedy v Coyle
352 F. 2d 867
7th CIR
1965
17 AFTR 2d 268
65-2 USTC 9711
C42 - RIGHT TO COPY, RETURN OF RECORDS
C61 - INJUNCTIVE RELIEF
1
Kennedy v Rubin
254 F. Supp. 190
NDIL
1966
18 AFTR 2d 5348
66-2 USTC 9603
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C57 - CONTEMPT - SECTION 7604(B)
C65 - RIGHT TO JURY
1
US v Kershaw
436 F. Supp. 552
DIOR
1977
40 AFTR 2d 77-5296
77-2 USTC 9588
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C34 - STANDING TO INTERVENE
C55 - MAGISTRATES, COMMISSIONERS
C58.0 - NO STAY PENDING APPEAL
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
US v Kessler
338 F. Supp. 420
SDOH
1972
29 AFTR 2d 72-1325
72-2 USTC 9661
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C16 - OTHER STATUTORY OBJECTIONS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
reversed and remanded
474 F. 2d 995
6th CIR
1973
31 AFTR 2d 73-882
73-1 USTC 9262
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
after remand
364 F. Supp. 66
SDOH
1973
33 AFTR 2d 74-308
73-2 USTC 9781
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.1 - IN CAMERA EXAMINATIONS
C60 - ENFORCEMENT DENIED
1
US v Key Oil Co., Inc.
460 F. Supp. 878
DINJ
1978
43 AFTR 2d 79-330
79-1 USTC 9134
C24 - SECTION 7609 - GENERAL
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C58.0 - NO STAY PENDING APPEAL
1
US v Khalouf
NDIN
1981
49 AFTR 82-715
82-1 USTC 9124
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C42 - RIGHT TO COPY, RETURN OF RECORDS
C58.0 - NO STAY PENDING APPEAL
C61 - INJUNCTIVE RELIEF
C71 - TAX SHELTERS
1
Kilgannon v Commissioner
T.C.
1971
P-H Memo T.C. 71,325
30 T.C.M. 1416
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Kimball
450 F. Supp. 158
DIVT
1978
42 AFTR 2d 78-5260
78-2 USTC 9662
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
Kirschenbaum v Beerman
376 F. Supp. 398
WDPA
1974
33 AFTR 2d 74-817
74-1 USTC 9262
C35 - STANDING TO DEFEND
C61 - INJUNCTIVE RELIEF
1
US v Kleckner
273 F. Supp. 251
SDOH
1967
19 AFTR 2d 1502
67-2 USTC 9536
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C60 - ENFORCEMENT DENIED
appeal dismissed
382 F. 2d 1022
6th CIR
1967
1
US v Klir
EDTX
1979
47 AFTR 2d 81-1399
81-1 USTC 9422
C4.4 - FOURTH AMENDMENT - BURDENSOMENESS, OVERBREADTH, VAGUENESS
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C51.0 - RELEVANCE, MATERIALITY
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
US v Knight
DICT
1978
41 AFTR 2d 78-928
78-1 USTC 9303
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C38.1 - IN CAMERA EXAMINATIONS
1
Koerner v Baird
SDCA
1959
3 AFTR 2d 1612
59-2 USTC 9517
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C57 - CONTEMPT - SECTION 7604(B)
C58.0 - NO STAY PENDING APPEAL
reversed in part and affirmed in part, Baird v Koerner
279 F. 2d 623
9th CIR
1960
5 AFTR 2d 1683
60-2 USTC 9527
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
1
Kolom v Commissioner
71 T.C. 235
T.C.
1978
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
affirmed
644 F. 2d 1282
9th CIR
1981
47 AFTR 2d 81-1319
81-1 USTC 9359
cert. denied
____U.S.___, 102 S. Ct. 548, 70 L. Ed. 2d 412
S.CT.
1981
81-2 USTC 9741
1
US v Krilich
470 F. 2d 341
7th CIR
1972
31 AFTR 2d 73-331
72-2 USTC 9767
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
cert. denied
411 U.S. 938
S.CT.
1973
1
Kroh v US
DIKS
1972
31 AFTR 2d 73-473
73-1 USTC 9141
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Kulukundis
329 F. 2d 197
2d CIR
1964
13 AFTR 2d 752
64-1 USTC 9269
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C33 - COLLECTION SUMMONSES - SECTION 7609(C)(2)
1
Kurshan v Riley
484 F. 2d 952
4th CIR
1973
C58.0 - NO STAY PENDING APPEAL
C61 - INJUNCTIVE RELIEF
1
US v Labormen
NDIL
1977
40 AFTR 2d 77-5117
77-1 USTC 9458
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Ladd
471 F. Supp. 1150
NDTX
1979
44 AFTR 2d 79-5785
79-2 USTC 9739
C4.0 - FOURTH AMENDMENT - GENERAL
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C51.0 - RELEVANCE, MATERIALITY
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Ladner
283 F. Supp. 895
SDMS
1965
15 AFTR 2d 296
65-1 USTC 9194
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
1
US v Lafayette Bank & Trust Co.
NDIN
1978
42 AFTR 2d 78-5622
78-2 USTC 9618
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C3 - TAX PROTESTORS
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C21 - OTHER STATE PRIVILEGES
1
US v Lafko
DINJ
1974
35 AFTR 2d 75-844
74-2 USTC 9741
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C58.0 - NO STAY PENDING APPEAL
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
reversed and remanded
520 F. 2d 622
3d CIR
1975
36 AFTR 2d 75-5552
75-2 USTC 9642
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
US v Lake
257 F. Supp. 35
EDNC
1966
18 AFTR 2d 5861
66-2 USTC 9729
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
1
US v Lake County National Bank
NDOH
1975
35 AFTR 2d 75-1428
75-1 USTC 9371
C11 - FAIR CREDIT REPORTING ACT
1
Lambert v Cornish
459 F. Supp. 853
DICO
1978
42 AFTR 2d 78-6297
78-2 USTC 9803
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C63 - TORT SUITS, DAMAGES
1
Landy v US
283 F. 2d 303
5th CIR
1960
6 AFTR 2d 5766
60-2 USTC 9765
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
cert. denied
365 U.S. 845
S.CT.
1961
1
US v Lanoff
SDNY
1978
42 AFTR 2d 78-5115
78-2 USTC 9599
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
1
US v La Porte City State Bank
NDIA
1976
38 AFTR 2d 76-6201
76-2 USTC 9758
C4.0 - FOURTH AMENDMENT - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C16 - OTHER STATUTORY OBJECTIONS
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C46 - COSTS OF SUIT, ATTORNEY'S FEES
1
US v LaSalle National Bank
NDIL
1976
37 AFTR 2d 76-1239
76-1 USTC 9407
C60 - ENFORCEMENT DENIED
affirmed
544 F. 2d 302
7th CIR
1977
39 AFTR 2d 77-1292
77-1 USTC 9344
C38.1 - IN CAMERA EXAMINATIONS
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C60 - ENFORCEMENT DENIED
reversed with directions to remand
437 U.S. 298, 98 S. Ct. 2357, 57 L. Ed. 2d 221
S. CT.
1978
42 AFTR 2d 78-5198
78-2 USTC 9501
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C38.1 - IN CAMERA EXAMINATIONS
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
on remand
NDIL
1979
44 AFTR 2d 79-5566
79-2 USTC 9643
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C58.0 - NO STAY PENDING APPEAL
1
US v Lawhon
288 F. Supp. 669
SDFL
1967
22 AFTR 2d 5094
68-2 USTC 9550
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C58.0 - NO STAY PENDING APPEAL
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
appeal dismissed, Lawhon v US
5th CIR
1968
22 AFTR 2d 5245
68-2 USTC 9532
C58.0 - NO STAY PENDING APPEAL
reconsideration of dismissal denied
5th CIR
1968
22 AFTR 2d 5245
68-2 USTC 9533
1
US v Lazarus Department Stores
SDOH
1978
42 AFTR 2d 78-5385
78-2 USTC 9503
C55 - MAGISTRATES, COMMISSIONERS
1
US v Learner
298 F. Supp. 1104
SDIL
1969
23 AFTR 2d 69-1343
69-1 USTC 9380
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C34 - STANDING TO INTERVENE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C58.0 - NO STAY PENDING APPEAL
C59.1 - NUNC PRO TUNC ORDERS
C61 - INJUNCTIVE RELIEF
1
US v Leaseway Transportation Corp.
NDOH
1980
47 AFTR 2d 81-539
80-2 USTC 9834
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
38.1
further proceedings
NDOH
1981
48 AFTR 2d 81-6110
81-2 USTC 9762
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C23 - TAX POOL ANALYSES, INTERNAL AUDIT DOCUMENTS, AUDIT PROGRAMS
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C51.0 - RELEVANCE, MATERIALITY
appeal pending
6th CIR
1982
1
US v Lemlich
SDFL
1966
17 AFTR 2d 355
66-1 USTC 9184
C4.0 - FOURTH AMENDMENT - GENERAL
C9 - ADMINISTRATIVE PROCEDURE ACT
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
1
US v Lenon
EDWI
1977
42 AFTR 2d 78-5810
78-1 USTC 9159
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
EDWI
1978
42 AFTR 2d 78-5266
78-1 USTC 9471
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C58.0 - NO STAY PENDING APPEAL
C62 - SUPPRESSION RELIEF
affirmed in part and reversed in part
579 F. 2d 420
7th CIR
1978
42 AFTR 2d 78-5462
78-2 USTC 9561
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C55 - MAGISTRATES, COMMISSIONERS
C58.0 - NO STAY PENDING APPEAL
1
In re Leonardo
208 F. Supp. 124
NDCA
1962
10 AFTR 2d 5246
62-2 USTC 9614
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C42 - RIGHT TO COPY, RETURN OF RECORDS
C62 - SUPPRESSION RELIEF
1
Lesser v US
230 F. Supp. 817
EDNY
1964
13 AFTR 2d 1436
64-1 USTC 9383
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C35 - STANDING TO DEFEND
C61 - INJUNCTIVE RELIEF
1
Lessmann v Commissioner
327 F. 2d 990
8th CIR
1964
13 AFTR 2d 770
64-1 USTC 9261
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
Application of Levine
149 F. Supp. 642
SDNY
1956
50 AFTR 2164
56-1 USTC 9292
C4.0 - FOURTH AMENDMENT - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C16 - OTHER STATUTORY OBJECTIONS
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C61 - INJUNCTIVE RELIEF
affirmed per curiam, Matter of Levine
243 F. 2d 175
2d CIR
1956
52 AFTR 593
57-2 USTC 9861
C58.0 - NO STAY PENDING APPEAL
C61 - INJUNCTIVE RELIEF
1
US v Levy
270 F. Supp. 601
DICT
1967
20 AFTR 2d 5279
67-2 USTC 9604
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C60 - ENFORCEMENT DENIED
1
US v Levy
533 F. 2d 969
5th CIR
1976
38 AFTR 2d 76-5274
76-2 USTC 9500
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
1
US v Lewis
WDTN
1965
16 AFTR 2d 5244.1
65-2 USTC 9534
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C16 - OTHER STATUTORY OBJECTIONS
1
US v Lewis
NDTX
1978
42 AFTR 2d 78-5821
78-2 USTC 9659
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C60 - ENFORCEMENT DENIED
1
US v Liberty National Bank & Trust Co.
WDOK
1978
41 AFTR 2d 78-679
78-1 USTC 9300
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C24 - SECTION 7609 - GENERAL
C55 - MAGISTRATES, COMMISSIONERS
1
US v Liedel
EDMI
1974
33 AFTR 2d 74-931
74-1 USTC 9384
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.1 - ADEQUACY OF PLEADINGS
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C51.0 - RELEVANCE, MATERIALITY
1
Life Science Church v IRS
NDCA
1981
49 AFTR 2d 82-464
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C3 - TAX PROTESTORS
C8.2 - DUTY TO CANVASS AND INQUIRE-SECTION 7601
C61 - INJUNCTIVE RELIEF
C63 - TORT SUITS, DAMAGES
1
US v Life Science Church of America Chapter No. 10075
636 F. 2d 221
8th CIR
1980
47 AFTR 2d 81-479
81-1 USTC 9119
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C4.0 - FOURTH AMENDMENT - GENERAL
C55 - MAGISTRATES, COMMISSIONERS
C60 - ENFORCEMENT DENIED
C66 - PHONE CO, TOLL & SUBSCRIBER RECORDS, PEN REG, ELEC SURVEIL
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
Lillibridge v Commissioner
MDTN
1978
41 AFTR 2d 78-768
78-1 USTC 9238
C61 - INJUNCTIVE RELIEF
affirmed per curiam sub nom. Lillibridge v Morton
615 F. 2d 1360
6th CIR
1979
79-2 USTC 9623
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C63 - TORT SUITS, DAMAGES
cert. denied, Lillibridge v Commissioner
445 U.S. 967
S.CT.
1980
rehearing denied, US v Lillibridge
446 U.S. 960
6th CIR
1980
80-2 USTC 9694
C5.3 - SELF-INCRIMINATION - BURDEN OF PROOF, PERSUASION
C5.5 - SELF-INCRIMINATION - BLANKET INVOCATION
C57 - CONTEMPT - SECTION 7604(B)
C65 - RIGHT TO JURY
1
US v Lincoln Bank
EDOK
1977
41 AFTR 2d 78-393
78-1 USTC 9174
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Lincoln First Bank, N.A.
SDNY
1980
45 AFTR 2d 80-942
80-1 USTC 9231
C24 - SECTION 7609 - GENERAL
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C47 - TAX TREATY SUMMONSES - SECTION 7852(D)
C48 - FOREIGN RECORDS, FOREIGN LAW
C60 - ENFORCEMENT DENIED
1
US v Linton
EDKY
1972
30 AFTR 2d 72-5646
72-2 USTC 9754
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C36.1 - ATTEMPTS TO MONITOR THE INVESTIGATION
1
In re Lippman
15 F. Cas. 572 (No. 8,382)
SDNY
1868
C5.5 - SELF-INCRIMINATION - BLANKET INVOCATION
C55 - MAGISTRATES, COMMISSIONERS
C57 - CONTEMPT - SECTION 7604(B)
C61 - INJUNCTIVE RELIEF
69
1
US v Lipshy
492 F. Supp. 35
NDTX
1979
46 AFTR 2d 80-5372
79-2 USTC 9628
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C16 - OTHER STATUTORY OBJECTIONS
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C49 - IMPROPER PAYMENTS, SLUSH FUNDS, KICKBACKS, ELEVEN QUESTIONS
C51.0 - RELEVANCE, MATERIALITY
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C60 - ENFORCEMENT DENIED
1
US v LLoyd
49 F.R.D. 200
NDTX
1970
25 AFTR 2d 70-801
70-1 USTC 9355
C34 - STANDING TO INTERVENE
1
US v Local 174, International Brotherhood of Teamsters, Chauffeurs,
Warehousemen and Helpers of America
WDWA
1955
48 AFTR 1720
55-1 USTC 9355
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
remanded Local 174, Etc. v US
240 F. 2d 387
9th CIR
1956
50 AFTR 1367
56-2 USTC 10,056
C4.0 - FOURTH AMENDMENT - GENERAL
C14.1 - ADEQUACY OF PLEADINGS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C51.0 - RELEVANCE, MATERIALITY
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Lomar Discount Limited
61 F.R.D. 420
NDIL
1973
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
affirmed without opinion
498 F. 2d 1404
7th CIR
1974
enforcement ordered
NDIL
1974
34 AFTR 2d 74-5971
74-2 USTC 9820
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C18.1 - LOST OR DESTROYED RECORDS
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C58.0 - NO STAY PENDING APPEAL
1
US v London Insurance Agency, Inc.
DIRI
1976
44 AFTR 2d 79-6029
76-2 USTC 9735
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C55 - MAGISTRATES, COMMISSIONERS
C60 - ENFORCEMENT DENIED
1
US v Long
328 F. Supp. 233
EDMO
1971
28 AFTR 2d 71-5109
71-2 USTC 9561
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
Lord v Kelley
(See also McGarry's, Inc. v Rose; O'Donnell v Sullivan)
223 F. Supp. 684
DIMA
1963
13 AFTR 2d 985
64-1 USTC 9378
C4.0 - FOURTH AMENDMENT - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C35 - STANDING TO DEFEND
C42 - RIGHT TO COPY, RETURN OF RECORDS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C61 - INJUNCTIVE RELIEF
C62 - SUPPRESSION RELIEF
C64.2 - CRIMINAL CASE - SEARCH WARRANTS
appeal dismissed
334 F. 2d 742
1st CIR
1964
14 AFTR 2d 5329
64-2 USTC 9622
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C61 - INJUNCTIVE RELIEF
C62 - SUPPRESSION RELIEF
C64.2 - CRIMINAL CASE - SEARCH WARRANTS
cert. denied
379 U.S. 961
S.CT.
1965
motions for contempt denied
240 F. Supp. 167
DIMA
1965
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C57 - CONTEMPT - SECTION 7604(B)
C64.0 - CRIMINAL CASE - GENERAL
C65 - RIGHT TO JURY
1
Lounsbury v Zion's First National Bank
(See also US v Zion's First National Bank)
DIUT
1975
36 AFTR 2d 75-5338
75-2 USTC 9588
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C61 - INJUNCTIVE RELIEF
1
US v Lubus
370 F. Supp. 695
DICT
1974
33 AFTR 2d 74-731
74-1 USTC 9251
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C60 - ENFORCEMENT DENIED
1
Lustman v Commissioner
322 F. 2d 253
3d CIR
1963
12 AFTR 2d 5463
63-2 USTC 9677
C19 - ACCOUNTANT-CLIENT PRIVILEGE
1
US v Luther
481 F. 2d 429
9th CIR
1973
32 AFTR 2d 73-5398
73-2 USTC 9570
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C35 - STANDING TO DEFEND
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C51.0 - RELEVANCE, MATERIALITY
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Lynott
478 F. Supp. 52
EDLA
1979
45 AFTR 2d 80-1308
80-2 USTC 9473
C4.0 - FOURTH AMENDMENT - GENERAL
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C38.1 - IN CAMERA EXAMINATIONS
C55 - MAGISTRATES, COMMISSIONERS
1
In re Lyons
32 F. Supp. 92
EDNY
1940
24 AFTR 687
40-1 USTC 9443
C36.1 - ATTEMPTS TO MONITOR THE INVESTIGATION
C57 - CONTEMPT - SECTION 7604(B)
1
US v Lyons
442 F. 2d 1144
1st CIR
1971
27 AFTR 2d 71-1450
71-1 USTC 9437
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C42 - RIGHT TO COPY, RETURN OF RECORDS
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C57 - CONTEMPT - SECTION 7604(B)
C58.0 - NO STAY PENDING APPEAL
unpublished. Not to be cited as authority in any court within the First
Circuit.`
1
Estate of Maceo v Commissioner
T.C.
1964
P-H Memo T.C. 64,046
23 T.C.M. 258
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Machtinger
CDCA
1971
28 AFTR 2d 71-5195
71-1 USTC 9493
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.1 - ADEQUACY OF PLEADINGS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C22 - ACCOUNTING WORKPAPERS
1
US v Maciel
351 F. Supp. 817
DIRI
1972
32 AFTR 2d 73-5462
73-2 USTC 9500
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C35 - STANDING TO DEFEND
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C62 - SUPPRESSION RELIEF
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
1
Application of Magnus
196 F. Supp. 127
SDNY
1961
8 AFTR 2d 5399, 5592
61-2 USTC 9610
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C61 - INJUNCTIVE RELIEF
affirmed
299 F. 2d 335
2d CIR
1962
9 AFTR 2d 743
62-1 USTC 9280
C4.0 - FOURTH AMENDMENT - GENERAL
C34 - STANDING TO INTERVENE
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C61 - INJUNCTIVE RELIEF
cert. denied
370 U.S. 918
S.CT.
1962
1
In re Magnus, Mabee & Reynard, Inc.
SDNY
1962
11 AFTR 2d 305
62-2 USTC 9733
C4.0 - FOURTH AMENDMENT - GENERAL
C35 - STANDING TO DEFEND
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C58.0 - NO STAY PENDING APPEAL
C61 - INJUNCTIVE RELIEF
affirmed
311 F. 2d 12
2d CIR
1962
10 AFTR 2d 6097
63-1 USTC 9114
C4.0 - FOURTH AMENDMENT - GENERAL
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C61 - INJUNCTIVE RELIEF
cert. denied
373 U.S. 902
S.CT.
1963
1
US v Mahady & Mahady
512 F. 2d 521
3d CIR
1974
35 AFTR 2d 75-973
75-1 USTC 9305
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
US v Malnik
SDFL
1972
72-2 USTC 9584
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
reversed on reconsideration
348 F. Supp. 1273
SDFL
1972
30 AFTR 2d 72-5278
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.1 - ADEQUACY OF PLEADINGS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C60 - ENFORCEMENT DENIED
affirmed
489 F. 2d 682
5th CIR
1974
33 AFTR 2d 74-692
74-1 USTC 9236
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C60 - ENFORCEMENT DENIED
cert. denied
419 U.S. 826
S.CT.
1974
1
US v Manchel, Lundy & Lessin
477 F. Supp. 326
EDPA
1979
45 AFTR 2d 80-857
28 FR Serv 2d 329
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C24 - SECTION 7609 - GENERAL
C26 - SECTION 7609 - ATTORNEYS
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C38.1 - IN CAMERA EXAMINATIONS
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C58.0 - NO STAY PENDING APPEAL
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
stay denied
EDPA
1979
28 FR Serv 2d 440
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C58.0 - NO STAY PENDING APPEAL
C61 - INJUNCTIVE RELIEF
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
US v Manufacturers Bank of Southfield
EDMI
1981
47 AFTR 2d 81-1395
81-1 USTC 9407
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C3 - TAX PROTESTORS
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Manufacturers & Traders Trust Co.
WDNY
1979
79-2 USTC 9591
C34 - STANDING TO INTERVENE
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C60 - ENFORCEMENT DENIED
1
US v Manufacturers Hanover Trust Co.
SDNY
1978
41 AFTR 2d 78-1430
78-1 USTC 9393
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
affirmed by unreported order (2d Cir. April 25, 1978)
1
US v Manufacturers Hanover Trust Co.
485 F. Supp. 653
SDNY
1979
45 AFTR 2d 80-578
80-1 USTC 9124
C4.0 - FOURTH AMENDMENT - GENERAL
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
1
US v Marine Midland Bank of New York
585 F. 2d 36
2d CIR
1978
42 AFTR 2d 78-6045
78-2 USTC 9769
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C51.2 - METHODS OF PROOF, WORTH & EXPEND, BANK DEP, SOURCE & APPL
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C58.0 - NO STAY PENDING APPEAL
C60 - ENFORCEMENT DENIED
on remand
WDNY
1979
44 AFTR 2d 79-5953
79-2 USTC 9590
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
Mark v Groff
CDCA
1973
32 AFTR 2d 73-5773
73-2 USTC 9698
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C63 - TORT SUITS, DAMAGES
reversed and remanded
521 F. 2d 1376
9th CIR
1975
36 AFTR 2d 75-5759
75-2 USTC 9713
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C63 - TORT SUITS, DAMAGES
1
Martin v Chandis Securities Co.
33 F. Supp. 478
SDCA
1940
25 AFTR 473
40-2 USTC 9521
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C51.1 - RECORDS OUTSIDE THE YEARS UNDER INVESTIGATION
C60 - ENFORCEMENT DENIED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
affirmed
128 F. 2d 731
9th CIR
1942
29 AFTR 699
42-2 USTC 9521
C4.0 - FOURTH AMENDMENT - GENERAL
C14.1 - ADEQUACY OF PLEADINGS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C35 - STANDING TO DEFEND
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C60 - ENFORCEMENT DENIED
1
Marx v Commissioner
13 T.C. 1099
T.C.
1949
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Maryland Bank & Trust Co.
DIMD
1975
37 AFTR 2d 76-938
76-1 USTC 9262
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
1
Mason v Pulliam
402 F. Supp. 978
NDGA
1975
37 AFTR 2d 76-906
76-1 USTC 9244
C42 - RIGHT TO COPY, RETURN OF RECORDS
C61 - INJUNCTIVE RELIEF
C62 - SUPPRESSION RELIEF
affirmed
557 F. 2d 426
5th CIR
1977
40 AFTR 2d 77-5550
77-2 USTC 9579
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C5.2 - SELF-INCRIMINATION - WAIVER
C42 - RIGHT TO COPY, RETURN OF RECORDS
C61 - INJUNCTIVE RELIEF
C62 - SUPPRESSION RELIEF
1
US v Massengale
EDAS
1980
45 AFTR 2d 80-933
80-1 USTC 9305
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
US v Matras
DINE
1972
31 AFTR 2d 73-725
73-1 USTC 9200
C51.0 - RELEVANCE, MATERIALITY
C60 - ENFORCEMENT DENIED
affirmed
487 F. 2d 1271
8th CIR
1973
33 AFTR 2d 74-302
73-2 USTC 9801
C51.0 - RELEVANCE, MATERIALITY
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C60 - ENFORCEMENT DENIED
1
US v Matthiessen
CDCA
1977
39 AFTR 2d 77-1280
77-1 USTC 9351
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C16 - OTHER STATUTORY OBJECTIONS
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
1
US v Maxwell
DINV
1981
47 AFTR 2d 81-1527
81-1 USTC 9378
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
1
US v May
6th CIR
1976
38 AFTR 2d 76-5773
76-2 USTC 9626, 9627
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
1
Mays v Davis
7 F. Supp. 596
WDPA
1934
14 AFTR 140
4 USTC 1228
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C60 - ENFORCEMENT DENIED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
C68 - SPEC COLLAT PURPOSE, RESEARCH, TAXPAYER COMP MEAS PROG (TCMP)
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
In re Meador
16 F. Cas. 1294 (No. 9,375)
NDGA
1869
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C4.4 - FOURTH AMENDMENT - BURDENSOMENESS, OVERBREADTH, VAGUENESS
C5.1 - FIFTH AMENDMENT - CONSTITUTIONALITY OF SUMMONS POWER
C5.2 - SELF-INCRIMINATION - WAIVER
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C55 - MAGISTRATES, COMMISSIONERS
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C57 - CONTEMPT - SECTION 7604(B)
C58.0 - NO STAY PENDING APPEAL
C65 - RIGHT TO JURY
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
US v Medina
NDOH
1976
38 AFTR 2d 76-5537
76-2 USTC 9590
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
1
US v Meeks
642 F. 2d 733
5th CIR
1981
48 AFTR 2d 81-5097
81-1 USTC 9367
C5.3 - SELF-INCRIMINATION - BURDEN OF PROOF, PERSUASION
C5.4 - SELF-INCRIMINATION - IMMUNITY
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.2 - EVIDENCE QUESTIONS, FEDERAL RULES OF EVIDENCE
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C18.1 - LOST OR DESTROYED RECORDS
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C60 - ENFORCEMENT DENIED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
rehearing denied
652 F. 2d 999
5th CIR
1981
petition for cert. pending
____ U.S. ____
1981
1
Meister v Commissioner
60 T.C. 286
T.C.
1973
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
affirmed
504 F. 2d 505
3d CIR
1974
34 AFTR 2d 74-6033
74-2 USTC 9761
cert. denied
421 U.S. 964
S.CT.
1975
rehearing denied
422 U.S. 1029
S.CT.
1975
1
US v Mellen
NDGA
1971
28 AFTR 2d 71-5392
71-2 USTC 9576
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C52 - REQUIRED RECORDS - SECTION 6001
1
US v Mellon Bank, N.A.
WDPA
1974
34 AFTR 2d 74-6218
74-2 USTC 9231
reversed and remanded
521 F. 2d 708
3d CIR
1975
36 AFTR 2d 75-5668
75-2 USTC 9690
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
appeal dismissed
545 F. 2d 869
3d CIR
1976
39 AFTR 2d 77-414
77-1 USTC 9103
1
US v Mellon Bank, N.A.
410 F. Supp. 1065
WDPA
1976
38 AFTR 2d 76-5554
76-2 USTC 9564
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C51.0 - RELEVANCE, MATERIALITY
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Merchants National Bank of Mobile
SDAL
1976
38 AFTR 2d 76-5881
76-2 USTC 9688
C34 - STANDING TO INTERVENE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C58.0 - NO STAY PENDING APPEAL
C61 - INJUNCTIVE RELIEF
1
US v Mercurio
418 F. 2d 1213
5th CIR
1969
24 AFTR 2d 69-5800
69-2 USTC 9701
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C58.0 - NO STAY PENDING APPEAL
C61 - INJUNCTIVE RELIEF
affirmed sub nom. Donaldson v US (two cases)
400 U.S. 517, 91 S. Ct. 534, 27 L. Ed. 2d 580
S.CT.
1971
27 AFTR 2d 71-482
71-1 USTC 9173
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C58.0 - NO STAY PENDING APPEAL
C61 - INJUNCTIVE RELIEF
C62 - SUPPRESSION RELIEF
1
US v Merrell
303 F. Supp. 490
NDNY
1969
24 AFTR 2d 69-5347
69-2 USTC 9565
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C34 - STANDING TO INTERVENE
1
US v Merrill Lynch, Pierce, Fenner & Smith, Inc.
WDMI
1978
41 AFTR 2d 78-1293
78-1 USTC 9448
C24 - SECTION 7609 - GENERAL
C55 - MAGISTRATES, COMMISSIONERS
1
US v Merrill Lynch, Pierce, Fenner & Smith, Inc.
WDMI
1979
46 AFTR 2d 80-5602
80-2 USTC 9625
C14.1 - ADEQUACY OF PLEADINGS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C55 - MAGISTRATES, COMMISSIONERS
1
US v Met-Fin Co., Inc.
EDPA
1979
44 AFTR 2d 79-5097
79-1 USTC 9386
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
1
US v Michael
EDKY
1972
30 AFTR 2d 72-5746
73-1 USTC 9175
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C35 - STANDING TO DEFEND
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Michigan Bell Telephone Co.
415 F. 2d 1284
6th CIR
1969
24 AFTR 2d 69-5549
69-2 USTC 9625
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C16 - OTHER STATUTORY OBJECTIONS
C35 - STANDING TO DEFEND
C43.1 - PRESUMPTIONS OF GOV'T REGULARITY, INTEGRITY & GOOD FAITH
C51.0 - RELEVANCE, MATERIALITY
C66 - PHONE CO, TOLL & SUBSCRIBER RECORDS, PEN REG, ELEC SURVEIL
1
US v Michigan Telephone Employees Credit Union
652 F. 2d 60
6th CIR
1981
47 AFTR 2d 81-1298
81-1 USTC 9399
C4.0 - FOURTH AMENDMENT - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
cert. denied sub nom. Johnston v. US
____ U.S. ____
1981
1
US v Mid-West Business Forms, Inc.
474 F. 2d 722
8th CIR
1973
31 AFTR 2d 73-977
73-1 USTC 9257
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
1
US v Midwest Generator Co.
NDIL
1981
49 AFTR 2d 82-627
81-2 USTC 9818
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
1
Miles v United Founders Corp.
5 F. Supp. 413
DINJ
1933
13 AFTR 135
3 USTC 1061
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
US v Miller
491 F. 2d 638
5th CIR
1974
33 AFTR 2d 74-1076
74-1 USTC 9307
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C35 - STANDING TO DEFEND
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C42 - RIGHT TO COPY, RETURN OF RECORDS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C62 - SUPPRESSION RELIEF
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
cert. denied
419 U.S. 970
S.CT.
1974
1
US v Miller
NDOH
1980
45 AFTR 2d 80-1575
80-2 USTC 9502
C4.0 - FOURTH AMENDMENT - GENERAL
C16 - OTHER STATUTORY OBJECTIONS
C35 - STANDING TO DEFEND
1
US v Miller
DIMN
1979
44 AFTR 2d 79-5262
79-2 USTC 9467
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C55 - MAGISTRATES, COMMISSIONERS
C57 - CONTEMPT - SECTION 7604(B)
C58.0 - NO STAY PENDING APPEAL
affirmed
609 F. 2d 336
8th CIR
1979
44 AFTR 2d 79-6002
79-2 USTC 9665
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C9 - ADMINISTRATIVE PROCEDURE ACT
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C55 - MAGISTRATES, COMMISSIONERS
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
contempt proceedings affirmed
638 F. 2d 39
8th CIR
1980
47 AFTR 2d 81-1380
80-2 USTC 9796
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C3 - TAX PROTESTORS
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C55 - MAGISTRATES, COMMISSIONERS
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C57 - CONTEMPT - SECTION 7604(B)
C58.0 - NO STAY PENDING APPEAL
1
US v Miller
500 F. 2d 751
5th CIR
1974
37 AFTR 2d 76-918
C4.5 - FOURTH AMENDMENT - VICARIOUS ASSERTION
C10 - BANK SECRECY ACT
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C62 - SUPPRESSION RELIEF
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
C66 - PHONE CO, TOLL & SUBSCRIBER RECORDS, PEN REG, ELEC SURVEIL
petition for rehearing en banc denied
508 F. 2d 588
5th CIR
1974
37 AFTR 2d 76-929
76-1 USTC 9382
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C4.5 - FOURTH AMENDMENT - VICARIOUS ASSERTION
C10 - BANK SECRECY ACT
C35 - STANDING TO DEFEND
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C62 - SUPPRESSION RELIEF
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
reversed and remanded
425 U.S. 435, 96 S. Ct. 1619, 48 L. Ed. 2d 71
S.CT.
1976
37 AFTR 2d 76-1261
76-1 USTC 9380
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C4.5 - FOURTH AMENDMENT - VICARIOUS ASSERTION
C10 - BANK SECRECY ACT
C35 - STANDING TO DEFEND
C62 - SUPPRESSION RELIEF
C64.0 - CRIMINAL CASE - GENERAL
1
US v Miller
660 F. 2d 563
5th CIR
1981
48 AFTR 2d 81-6147
81-2 USTC 9749
C5.2 - SELF-INCRIMINATION - WAIVER
C5.3 - SELF-INCRIMINATION - BURDEN OF PROOF, PERSUASION
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C42 - RIGHT TO COPY, RETURN OF RECORDS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C57 - CONTEMPT - SECTION 7604(B)
C62 - SUPPRESSION RELIEF
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
C64.2 - CRIMINAL CASE - SEARCH WARRANTS
1
US v Minnesota Mining & Manufacturing Co.
DIMN
1979
43 AFTR 2d 79-1081
79-1 USTC 9308
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C62 - SUPPRESSION RELIEF
1
US v Mintz
DIDC
1977
39 AFTR 2d 77-782
77-1 USTC 9193
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
1
US v Mobil Corp.
499 F. Supp. 479
NDTX
1980
47 AFTR 2d 81-303
81-1 USTC 9215
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C52 - REQUIRED RECORDS - SECTION 6001
C60 - ENFORCEMENT DENIED
C61 - INJUNCTIVE RELIEF
dismissed
___ F. Supp. ____
NDTX
1981
49 AFTR 2d 82-843
82-1 USTC 9242
C4.0 - FOURTH AMENDMENT - GENERAL
C24 - SECTION 7609 - GENERAL
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C52 - REQUIRED RECORDS - SECTION 6001
C60 - ENFORCEMENT DENIED
C61 - INJUNCTIVE RELIEF
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
US v Moll
602 F. 2d 134
7th CIR
1979
44 AFTR 2d 79-5275
79-2 USTC 9480
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C22 - ACCOUNTING WORKPAPERS
1
US v Moloney
375 F. Supp. 737
NDOH
1974
33 AFTR 2d 74-796
74-1 USTC 9252
reversed and remanded
521 F. 2d 491
6th CIR
1975
36 AFTR 2d 75-5458
75-2 USTC 9608
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
cert. denied
423 U.S. 1017
S.CT.
1975
1
US v Monsey
SDIN
1969
24 AFTR 2d 69-5915
69-2 USTC 9703
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C58.0 - NO STAY PENDING APPEAL
dismissed and remanded
7th CIR
1970
26 AFTR 2d 70-5445
70-2 USTC 9578
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
Moody v IRS
(see also US v. Buck)
remanded
DC
1980
45 AFTR 2d 80-1035
C12 - RIGHT TO FINANCIAL PRIVACY ACT, PRIVACY ACT - SECTION 7852(E)
C13 - FREEDOM OF INFORMATION ACT
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C37.1 - INVESTIGATIVE FILE PRIVILEGE
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C38.1 - IN CAMERA EXAMINATIONS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
___F. 2d____
DC CIR
1981
48 AFTR 2d 81-5170
C13 - FREEDOM OF INFORMATION ACT
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C38.1 - IN CAMERA EXAMINATIONS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
on remand
DC
1981
48 AFTR 2d 81-6095
81-2 USTC 9714
C13 - FREEDOM OF INFORMATION ACT
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C38.1 - IN CAMERA EXAMINATIONS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
1
US v Moon
472 F. Supp. 554
EDMO
1979
44 AFTR 2d 79-5397
79-2 USTC 9573
C3 - TAX PROTESTORS
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
affirmed
616 F. 2d 1043
8th CIR
1980
45 AFTR 2d 80-937
80-1 USTC 9266
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C16 - OTHER STATUTORY OBJECTIONS
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
1
US v Moore
SDTX
1972
29 AFTR 2d 72-1439
72-2 USTC 9575
C34 - STANDING TO INTERVENE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
affirmed
485 F. 2d 1165
5th CIR
1973
32 AFTR 2d 73-6012
73-2 USTC 9748
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C34 - STANDING TO INTERVENE
C38.1 - IN CAMERA EXAMINATIONS
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C58.0 - NO STAY PENDING APPEAL
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Morgan Guaranty Trust Co.
572 F. 2d 36
2d CIR
1978
41 AFTR 2d 78-644
78-1 USTC 9235
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C24 - SECTION 7609 - GENERAL
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C58.0 - NO STAY PENDING APPEAL
cert. denied sub nom. Keech v US
439 U.S. 822
S.CT.
1978
rehearing denied sub nom. Keech v US
439 U.S. 997
S.CT.
1978
1
US v Morgan Guaranty Trust Co.
SDNY
1981
47 AFTR 2d 81-1319
81-1 USTC 9274
C3 - TAX PROTESTORS
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C58.0 - NO STAY PENDING APPEAL
1
US v Moriarty
278 F. Supp. 187
EDWI
1967
20 AFTR 2d 5898
68-1 USTC 9137
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
EDWI
1969
23 AFTR 2d 69-930
69-1 USTC 9169, 9212
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C37.1 - INVESTIGATIVE FILE PRIVILEGE
311 F. Supp. 144
EDWI
1969
25 AFTR 2d 70-333
70-1 USTC 9145
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
affirmed
435 F. 2d 347
7th CIR
1970
27 AFTR 2d 71-357
71-1 USTC 9125
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
US v Morris
NDIL
1973
35 AFTR 2d 75-503
75-1 USTC 9112
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C51.0 - RELEVANCE, MATERIALITY
1
In re Morris & Cummings Dredging Co.
SDNY
1930
9 AFTR 1665
1930 CCH 9718
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C14.1 - ADEQUACY OF PLEADINGS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C60 - ENFORCEMENT DENIED
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
US v Mothe
303 F. Supp. 1366
EDLA
1969
24 AFTR 2d 69-5635
69-2 USTC 9612
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
contempt proceedings sub nom. US v Boudreaux
328 F. Supp. 154
EDLA
1971
28 AFTR 2d 71-5226
71-2 USTC 9545
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C57 - CONTEMPT - SECTION 7604(B)
1
Mott v MacMahon
214 F. Supp. 20
NDCA
1963
11 AFTR 2d 727
63-1 USTC 9260
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C57 - CONTEMPT - SECTION 7604(B)
C60 - ENFORCEMENT DENIED
1
Mullins v Angiulo
227 F. Supp. 524
DIMA
1964
13 AFTR 2d 1211
64-1 USTC 9400
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
affirmed, Angiulo v Mullins
338 F. 2d 820
1st CIR
1964
14 AFTR 2d 6014
64-2 USTC 9885
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C35 - STANDING TO DEFEND
C51.1 - RECORDS OUTSIDE THE YEARS UNDER INVESTIGATION
cert. denied
380 U.S. 963
S.CT.
1965
1
US v Murdock
51 F. 2d 389
SDIL
1930
10 AFTR 248
1931 CCH 9278
C5.2 - SELF-INCRIMINATION - WAIVER
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C64.3 - CRIMINAL CASE - SECTION 7203
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
reversed
284 U.S. 141, 52 S. Ct. 63, 76 L. Ed. 210
S.CT.
1931
10 AFTR 465
2 USTC 828
C5.2 - SELF-INCRIMINATION - WAIVER
C5.3 - SELF-INCRIMINATION - BURDEN OF PROOF, PERSUASION
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C64.3 - CRIMINAL CASE - SECTION 7203
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
conviction on remand reversed and remanded
62 F. 2d 926
7th CIR
1933
12 AFTR 79
1932 CCH 9568
C5.1 - FIFTH AMENDMENT - CONSTITUTIONALITY OF SUMMONS POWER
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C51.0 - RELEVANCE, MATERIALITY
C64.3 - CRIMINAL CASE - SECTION 7203
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
affirmed
290 U.S. 389, 54 S. Ct. 223, 78 L. Ed. 381
S.CT.
1933
13 AFTR 821
3 USTC 1194
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C64.3 - CRIMINAL CASE - SECTION 7203
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
US v Murphy
EDPA
1978
43 AFTR 2d 79-310
79-1 USTC 9308
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C51.1 - RECORDS OUTSIDE THE YEARS UNDER INVESTIGATION
C66 - PHONE CO, TOLL & SUBSCRIBER RECORDS, PEN REG, ELEC SURVEIL
1
Application of Myers
202 F. Supp. 212
EDPA
1962
9 AFTR 2d 1303
62-1 USTC 9328
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C60 - ENFORCEMENT DENIED
C61 - INJUNCTIVE RELIEF
C62 - SUPPRESSION RELIEF
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
1
US v Myslajek
440 F. Supp. 5
DIMN
1977
39 AFTR 2d 77-1401
77-1 USTC 9391
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
affirmed
568 F. 2d 55
8th CIR
1977
41 AFTR 2d 78-374
78-1 USTC 9124
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C70 - TECHNICAL DEFECTS-FORM OVER SUBSTANCE-MINISTERIAL ERRORS
cert. denied
438 U.S. 905
S.CT.
1978
1
US v McCarthy
DINJ
1974
34 AFTR 2d 74-5644
74-2 USTC 9699
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
reversed and remanded
514 F. 2d 368
3d CIR
1975
35 AFTR 2d 75-1307
75-1 USTC 9402
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
1
US v McClellan
DIMT
1978
42 AFTR 2d 78-5241
78-1 USTC 9476
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C60 - ENFORCEMENT DENIED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v McCrone
100 F. 2d 322
9th CIR
1938
22 AFTR 89
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C57 - CONTEMPT - SECTION 7604(B)
affirmed
307 U.S. 61, 59 S. Ct. 685, 83 L. Ed. 1108
S.CT.
1939
22 AFTR 324
39-1 USTC 9484
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C57 - CONTEMPT - SECTION 7604(B)
1
McDermott v John Baumgarth Co.
286 F. 2d 864
7th CIR
1961
7 AFTR 2d 700
61-1 USTC 9265
C4.0 - FOURTH AMENDMENT - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
1
US v McDonald
313 F. 2d 832
2d CIR
1963
11 AFTR 2d 899
63-1 USTC 9313
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C57 - CONTEMPT - SECTION 7604(B)
1
McDonnell v Commissioner
6 B.T.A. 685
B.T.A.
1927
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
In re McDonough
20 F. Supp. 927
DIMA
1937
20 AFTR 184
37-2 USTC 9484
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C51.0 - RELEVANCE, MATERIALITY
vacated and remanded, McDonough v Lambert
94 F. 2d 838
1st CIR
1938
20 AFTR 999
38-1 USTC 9121
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C16 - OTHER STATUTORY OBJECTIONS
1
McGarry's, Inc. v Rose
(See also Lord v Kelley; O'Donnell v Sullivan
344 F. 2d 416
1st CIR
1965
15 AFTR 2d 1103
65-1 USTC 9391
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.1 - ADEQUACY OF PLEADINGS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
contempt proceedings sub nom. Riley v McGarry
248 F. Supp. 545
DIMA
1966
17 AFTR 2d 721
66-1 USTC 9290
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C42 - RIGHT TO COPY, RETURN OF RECORDS
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C57 - CONTEMPT - SECTION 7604(B)
C58.0 - NO STAY PENDING APPEAL
C61 - INJUNCTIVE RELIEF
affirmed, McGarry v Riley
363 F. 2d 421
1st CIR
1966
18 AFTR 2d 5109
66-2 USTC 9528
C42 - RIGHT TO COPY, RETURN OF RECORDS
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C57 - CONTEMPT - SECTION 7604(B)
C58.0 - NO STAY PENDING APPEAL
cert. denied
385 U.S. 969
S.CT.
1966
1
McGrede v. Thomas
EDTX
1938
24 AFTR 1117
39-1 USTC 9415
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C61 - INJUNCTIVE RELIEF
1
McGregor v Shull
SDIA
1976
38 AFTR 2d 76-5693
77-1 USTC 9246
C61 - INJUNCTIVE RELIEF
1
US v McGuirt
428 F. Supp. 95
WDNC
1977
40 AFTR 2d 77-5729
77-1 USTC 9237
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C60 - ENFORCEMENT DENIED
affirmed in part, reversed in part, and remanded in part
588 F. 2d 419
4th CIR
1978
42 AFTR 2d 78-6318
78-2 USTC 9838
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C14.1 - ADEQUACY OF PLEADINGS
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C58.0 - NO STAY PENDING APPEAL
cert. denied sub nom. Maryland Lumber Co. v US
444 U.S. 827
S.CT
1979
1
US v McKay
372 F. 2d 174
5th CIR
1967
19 AFTR 2d 1794
67-1 USTC 12,449
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C51.0 - RELEVANCE, MATERIALITY
1
US v McKay
608 F. 2d 830
10th CIR
1979
44 AFTR 2d 79-5993
79-2 USTC 9679
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C12 - RIGHT TO FINANCIAL PRIVACY ACT, PRIVACY ACT - SECTION 7852(E)
C16 - OTHER STATUTORY OBJECTIONS
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
1
US v McKellar
NDGA
1976
39 AFTR 2d 77-501
77-1 USTC 9185
C34 - STANDING TO INTERVENE
C55 - MAGISTRATES, COMMISSIONERS
1
McKenzie v Moeller
EDWI
1976
38 AFTR 2d 76-5463
76-2 USTC 9535
C63 - TORT SUITS, DAMAGES
1
In re McLott
216 F. Supp. 90
EDMI
1963
12 AFTR 2d 5188
63-2 USTC 9535
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C51.0 - RELEVANCE, MATERIALITY
C61 - INJUNCTIVE RELIEF
1
McWhinney v Cain
289 F. 2d 315
3d CIR
1961
7 AFTR 2d 1242
61-1 USTC 9406
C61 - INJUNCTIVE RELIEF
1
Narragansett Wire Co. v Commissioner
T.C.
1973
P-H Memo T.C. 73,135
32 T.C.M. 643
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Nashban
EDWI
1973
32 AFTR 2d 73-5308
73-2 USTC 9567
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Nashua Trust Co.
DINH
1979
44 AFTR 2d 79-5099
79-1 USTC 9399
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C3 - TAX PROTESTORS
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C35 - STANDING TO DEFEND
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
1
US v National Bank of South Dakota
620 F. 2d 193
8th CIR
1980
45 AFTR 2d 80-1466
80-1 USTC 9374
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C58.0 - NO STAY PENDING APPEAL
1
US v National Bank of South Dakota
622 F. 2d 365
8th CIR
1980
46 AFTR 2d 80-5001
80-1 USTC 9450
C4.4 - FOURTH AMENDMENT - BURDENSOMENESS, OVERBREADTH, VAGUENESS
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C51.0 - RELEVANCE, MATERIALITY
C58.0 - NO STAY PENDING APPEAL
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v National Bank of Westchester
SDNY
1979
45 AFTR 2d 80-1589
80-1 USTC 9409
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
1
National Plate & Window Glass Co. v US
254 F. 2d 92
2d CIR
1958
1 AFTR 2d 1373
58-1 USTC 9421
C4.0 - FOURTH AMENDMENT - GENERAL
C16 - OTHER STATUTORY OBJECTIONS
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
cert. denied
358 U.S. 822
S.CT.
1958
1
In re National Public Utility Investing Corp.
79 F. 2d 302
2d CIR
1935
16 AFTR 641
35-2 USTC 9534
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C48 - FOREIGN RECORDS, FOREIGN LAW
C60 - ENFORCEMENT DENIED
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
US v National State Bank
322 F. Supp. 986
EDIL
1970
27AFTR 2d 71-437
71-1 USTC 9156
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
affirmed
454 F. 2d 1249
7th CIR
1972
29 AFTR 2d 72-365
72-1 USTC 9168
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
1
Neely v US
300 F. 2d 67
9th CIR
1962
9 AFTR 2d 1046
62-1 USTC 9297
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
cert. denied
369 U.S. 864
S.CT.
1962
1
In re Neil
209 F. Supp. 76
SDWV
1962
10 AFTR 2d 6113
62-2 USTC 9823
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C9 - ADMINISTRATIVE PROCEDURE ACT
C36.1 - ATTEMPTS TO MONITOR THE INVESTIGATION
1
US v Nelsen Steel & Wire Co.
485 F. Supp. 949
NDIL
1980
45 AFTR 2d 80-1559
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C35 - STANDING TO DEFEND
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
remanded sub nom. US v Kis (Four cases)
658 F. 2d 526
7th CIR
1981
48 AFTR 2d 81-5839
81-2 USTC 9659
C3 - TAX PROTESTORS
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C24 - SECTION 7609 - GENERAL
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C51.0 - RELEVANCE, MATERIALITY
C55 - MAGISTRATES, COMMISSIONERS
C57 - CONTEMPT - SECTION 7604(B)
C58.1 - MOOTNESS
C62 - SUPPRESSION RELIEF
cert. denied sub nom. Salkin v. US
____ U.S. ____
1982
1
Nelson v Bouchard
279 F. 2d 907
7th CIR
1960
6 AFTR 2d 5072
60-2 USTC 9550
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
1
Nelson v Rosenthal
539 F. 2d 1034
5th CIR
1976
39 AFTR 2d 77-1237
76-2 USTC 9690
C1 - FIRST AMENDMENT
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C16 - OTHER STATUTORY OBJECTIONS
C61 - INJUNCTIVE RELIEF
1
US v Nelson
65 F.R.D. 563
MDNC
1974
35 AFTR 2d 75-955
75-1 USTC 9421
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C38.1 - IN CAMERA EXAMINATIONS
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C60 - ENFORCEMENT DENIED
affirmed
511 F. 2d 1132
4th CIR
1975
35 AFTR 2d 75-957
75-1 USTC 9229
C38.1 - IN CAMERA EXAMINATIONS
C60 - ENFORCEMENT DENIED
1
US v Nemetz
450 F. 2d 924
3d CIR
1971
28 AFTR 2d 71-5905
71-2 USTC 9725
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C34 - STANDING TO INTERVENE
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
cert. denied
405 U.S. 988
S.CT.
1972
1
US v Nester
EDNC
1977
40 AFTR 2d 77-5684
77-2 USTC 9635
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C3 - TAX PROTESTORS
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C24 - SECTION 7609 - GENERAL
C30 - SECTION 7609 - FINANCIAL INSTITUTIONS
1
US v Neve
80 F.R.D. 461
EDLA
1978
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C58.0 - NO STAY PENDING APPEAL
enforcement order affirmed without opinion
620 F. 2d 299
5th CIR
1980
1
US v New England Telephone Co.
(magistrate's recommendation against enforcement reversed by unreported
decision of District Court)
DIRI
1979
45 AFTR 2d 80-1178
80-1 USTC 9385
C51.1 - RECORDS OUTSIDE THE YEARS UNDER INVESTIGATION
C55 - MAGISTRATES, COMMISSIONERS
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C66 - PHONE CO, TOLL & SUBSCRIBER RECORDS, PEN REG, ELEC SURVEIL
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
US v New England Telephone Co.
DINH
1981
48 AFTR 2d 81-5391
81-2 USTC 9486
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C29 - SECTION 7609 - CREDIT CARD ISSUERS
C34 - STANDING TO INTERVENE
C55 - MAGISTRATES, COMMISSIONERS
C66 - PHONE CO, TOLL & SUBSCRIBER RECORDS, PEN REG, ELEC SURVEIL
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
motion for reconsideration denied
DINH
1981
48 AFTR 2d 81-5393
81-2 USTC 9628
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C24 - SECTION 7609 - GENERAL
C29 - SECTION 7609 - CREDIT CARD ISSUERS
C34 - STANDING TO INTERVENE
C55 - MAGISTRATES, COMMISSIONERS
C66 - PHONE CO, TOLL & SUBSCRIBER RECORDS, PEN REG, ELEC SURVEIL
appeal dismissed
____F. 2d____
1st CIR
1981
1
US v Newman
441 F. 2d 165
5th CIR
1971
27 AFTR 2d 71-1169
71-1 USTC 9329
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C36.1 - ATTEMPTS TO MONITOR THE INVESTIGATION
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C51.0 - RELEVANCE, MATERIALITY
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v New York Telephone Co.
EDNY
1980
45 AFTR 2d 80-1424
80-1 USTC 9460
C24 - SECTION 7609 - GENERAL
C29 - SECTION 7609 - CREDIT CARD ISSUERS
C34 - STANDING TO INTERVENE
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
vacated and remanded
644 F. 2d 953
2d CIR
1981
47 AFTR 2d 81-1213
81-1 USTC 9306
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C24 - SECTION 7609 - GENERAL
C29 - SECTION 7609 - CREDIT CARD ISSUERS
C34 - STANDING TO INTERVENE
C51.0 - RELEVANCE, MATERIALITY
C60 - ENFORCEMENT DENIED
C66 - PHONE CO, TOLL & SUBSCRIBER RECORDS, PEN REG, ELEC SURVEIL
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
on remand
EDNY
1982
49 AFTR 2d 82-713
82-1 USTC 9181
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C43.1 - PRESUMPTIONS OF GOV'T REGULARITY, INTEGRITY & GOOD FAITH
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C51.0 - RELEVANCE, MATERIALITY
C66 - PHONE CO, TOLL & SUBSCRIBER RECORDS, PEN REG, ELEC SURVEIL
1
US v New York Telephone Co.
SDNY
1981
48 AFTR 2d 81-6140
81-2 USTC 9769
C24 - SECTION 7609 - GENERAL
C29 - SECTION 7609 - CREDIT CARD ISSUERS
C34 - STANDING TO INTERVENE
C66 - PHONE CO, TOLL & SUBSCRIBER RECORDS, PEN REG, ELEC SURVEIL
appeal pending
____F. 2d____
2d CIR
1982
1
US v Nicola
WDPA
1933
15 AFTR 892
C64.0 - CRIMINAL CASE - GENERAL
reversed, Nicola v US
72 F. 2d 780
3rd CIR
1934
14 AFTR 517
4 USTC 1331
C5.2 - SELF-INCRIMINATION - WAIVER
C64.3 - CRIMINAL CASE - SECTION 7203
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
Nighosian v Lash
171 F. Supp. 121
DIMA
1959
3 AFTR 2d 1233
59-1 USTC 9321
C4.0 - FOURTH AMENDMENT - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
affirmed, Lash v Nighosian
273 F. 2d 185
1st CIR
1959
4 AFTR 2d 5904
60-1 USTC 9104
C4.0 - FOURTH AMENDMENT - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
cert. denied
362 U.S. 904
1960
1
US v Noall
SDNY
1978
42 AFTR 2d 78-5522
78-2 USTC 9684
C23 - TAX POOL ANALYSES, INTERNAL AUDIT DOCUMENTS, AUDIT PROGRAMS
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C51.0 - RELEVANCE, MATERIALITY
affirmed
587 F. 2d 123
2d CIR
1978
42 AFTR 2d 78-6241
78-2 USTC 9822
C23 - TAX POOL ANALYSES, INTERNAL AUDIT DOCUMENTS, AUDIT PROGRAMS
C38.1 - IN CAMERA EXAMINATIONS
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C51.0 - RELEVANCE, MATERIALITY
cert. denied
441 U.S. 923
1979
1
US v Noble
NDIL
1976
37 AFTR 2d 76-889
76-1 USTC 9286
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C38.1 - IN CAMERA EXAMINATIONS
C57 - CONTEMPT - SECTION 7604(B)
C60 - ENFORCEMENT DENIED
1
Norda Essential Oil & Chemical Co. v US
230 F. 2d 764
2d CIR
1956
49 AFTR 343
56-1 USTC 9340
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C51.1 - RECORDS OUTSIDE THE YEARS UNDER INVESTIGATION
cert. denied
351 U.S. 964
S.CT.
1956
enforcement reaffirmed sub nom. In re Norda Essential Oil & Chemical Co.
142 F. Supp. 868
SDNY
1956
49 AFTR 1884
56-2 USTC 9796
affirmed per curiam, Norda Essential Oil & Chemical Co. v US
253 F. 2d 700
2d CIR
1958
1 AFTR 2d 814
58-1 USTC 9247, 9464
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
rehearing denied
253 F. 2d 700
2d CIR
1958
1 AFTR 2d 1398
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v North Side Deposit Bank
498 F. Supp. 133
WDPA
1980
46 AFTR 2d 80-6021
80-2 USTC 9763
C3 - TAX PROTESTORS
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C58.0 - NO STAY PENDING APPEAL
C61 - INJUNCTIVE RELIEF
appeal pending
3d CIR
1981
1
US v Northwest Pennsylvania Bank & Trust Co.
355 F. Supp. 607
WDPA
1973
32 AFTR 2d 73-5099
73-2 USTC 9536
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C17 - STATUTES OF LIMITATIONS; TOLLING OF - SECTION 7609(E)
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C51.0 - RELEVANCE, MATERIALITY
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
US v Northwestern National Bank
634 F. 2d 394
8th CIR
1980
46 AFTR 2d 80-6060
80-2 USTC 9787
C3 - TAX PROTESTORS
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C16 - OTHER STATUTORY OBJECTIONS
C58.0 - NO STAY PENDING APPEAL
1
Norton v Riddle
234 F. Supp. 107
SDCA
1964
14 AFTR 2d 5549
64-2 USTC 9722
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
1
US v Norton
NDCA
1981
47 AFTR 2d 81-1270
81-1 USTC 9398
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C42 - RIGHT TO COPY, RETURN OF RECORDS
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C71 - TAX SHELTERS
1
US v Nunnally
278 F. Supp. 843
WDTN
1968
21 AFTR 2d 1099
68-1 USTC 9320
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Oaks
360 F. Supp. 855
CDCA
1973
32 AFTR 2d 73-6007
73-2 USTC 9745
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C62 - SUPPRESSION RELIEF
C64.0 - CRIMINAL CASE - GENERAL
conviction reversed on other grounds and remanded
508 F. 2d 1403
9th CIR
1974
35 AFTR 2d 75-523
75-1 USTC 9157
C64.0 - CRIMINAL CASE - GENERAL
conviction affirmed
527 F. 2d 937
9th CIR
1975
37 AFTR 2d 76-392
76-1 USTC 9120
C64.0 - CRIMINAL CASE - GENERAL
cert. denied
426 U.S. 952
S.CT.
1976
1
US v O'Brien, Simmons & Co.
DIID
1978
42 AFTR 2d 78-5914
78-2 USTC 9759
C14.1 - ADEQUACY OF PLEADINGS
C21 - OTHER STATE PRIVILEGES
C34 - STANDING TO INTERVENE
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C52 - REQUIRED RECORDS - SECTION 6001
C60 - ENFORCEMENT DENIED
affirmed by unpublished order (9th Cir. August 21, 1978)
9th CIR
1978
cert. denied
440 U.S. 909
S.CT.
1979
1
O'Connor v O'Connell
253 F. 2d 365
1st CIR
1958
1 AFTR 2d 1209
58-1 USTC 9378
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v O'Connor
118 F. Supp. 248
DIMA
1953
45 AFTR 620
53-2 USTC 9591
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
US v O'Connor
237 F. 2d 466
2d CIR
1956
50 AFTR 302
56-2 USTC 9956
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C51.2 - METHODS OF PROOF, WORTH & EXPEND, BANK DEP, SOURCE & APPL
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
1
O'Donnell v Sullivan
(See also Lord v Kelley; McGarry's, Inc. v Rose)
364 F. 2d 43
1st CIR
1966
18 AFTR 2d 5112
66-2 USTC 9529
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C35 - STANDING TO DEFEND
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
cert. denied
385 U.S. 969
S.CT.
1966
1
US v Ofe
572 F. 2d 656
8th CIR
1978
41 AFTR 2d 78-1086
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C57 - CONTEMPT - SECTION 7604(B)
1
US v Office Appliance Co. Inc.
DIRI
1977
42 AFTR 2d 78-5827
77-1 USTC 9192
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C55 - MAGISTRATES, COMMISSIONERS
C60 - ENFORCEMENT DENIED
1
US v O'Henry's Film Works, Inc.
598 F. 2d 313
2d CIR
1979
43 AFTR 2d 79-1069
79-1 USTC 9370
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
1
US v Ohio Bell Telephone Co.
475 F. Supp. 697
NDOH
1978
44 AFTR 2d 79-6227
79-2 USTC 16,319
C25 - SECTION 7609 - ACCOUNTANTS
C52 - REQUIRED RECORDS - SECTION 6001
C61 - INJUNCTIVE RELIEF
C66 - PHONE CO, TOLL & SUBSCRIBER RECORDS, PEN REG, ELEC SURVEIL
1
US v Ohio National Bank
SDOH
1978
42 AFTR 2d 78-5506
78-2 USTC 9665
C4.0 - FOURTH AMENDMENT - GENERAL
C35 - STANDING TO DEFEND
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C51.1 - RECORDS OUTSIDE THE YEARS UNDER INVESTIGATION
C55 - MAGISTRATES, COMMISSIONERS
1
US v Ohio National Bank
SDOH
1978
42 AFTR 2d 78-5500
78-2 USTC 9554
C4.0 - FOURTH AMENDMENT - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C14.1 - ADEQUACY OF PLEADINGS
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C51.1 - RECORDS OUTSIDE THE YEARS UNDER INVESTIGATION
1
In re Oil and Gas Producers Having Agreements with Kerr-McGee Corp.
500 F. Supp. 440
WDOK
1980
47 AFTR 2d 81-1053
81-1 USTC 9270
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C60 - ENFORCEMENT DENIED
C68 - SPEC COLLAT PURPOSE, RESEARCH, TAXPAYER COMP MEAS PROG (TCMP)
1
US v Old Kent Bank & Trust Co.
WDMI
1980
46 AFTR 2d 80-5603
81-1 USTC 9256
C4.0 - FOURTH AMENDMENT - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C24 - SECTION 7609 - GENERAL
C55 - MAGISTRATES, COMMISSIONERS
1
Oliver v Commissioner
T.C.
1975
P-H Memo T.C. 75,128
34 T.C.M. 606
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Oliver
10th CIR
1980
46 AFTR 2d 80-5757
80-2 USTC 9635
1
US v Olson
604 F. 2d 29
8th CIR
1979
44 AFTR 2d 79-5470
79-2 USTC 9536
C58.0 - NO STAY PENDING APPEAL
appeal dismissed after remand, US v Groskph
619 F. 2d 707
8th CIR
1980
45 AFTR 2d 80-969
80-1 USTC 9336
C58.0 - NO STAY PENDING APPEAL
1
US v Omohundro
619 F. 2d 51
10th CIR
1980
45 AFTR 2d 80-1069
80-1 USTC 9316
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Osborn
409 F. Supp. 406
DIOR
1975
37 AFTR 2d 76-339
75-2 USTC 9865
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.2 - EVIDENCE QUESTIONS, FEDERAL RULES OF EVIDENCE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C35 - STANDING TO DEFEND
C38.1 - IN CAMERA EXAMINATIONS
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
affirmed in part, reversed in part, vacated and remanded in part
561 F. 2d 1334
9th CIR
1977
40 AFTR 2d 77-6000
77-2 USTC 9733
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C38.1 - IN CAMERA EXAMINATIONS
C58.0 - NO STAY PENDING APPEAL
1
US v O'Steen
MDFL
1973
32 AFTR 2d 73-5499
73-2 USTC 9558
1
US v Ostrer
481 F. Supp. 407
SDNY
1979
45 AFTR 2d 80-1467
80-1 USTC 9447
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C62 - SUPPRESSION RELIEF
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
C64.2 - CRIMINAL CASE - SEARCH WARRANTS
1
In re Tax Liability of Pacific Mills
21 F. Supp. 925
DIMA
1938
20 AFTR 735
38-1 USTC 9047
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
vacated and remanded with instruction to dismiss petition, Pacific Mills
v Kenefick
99 F. 2d 188
1st CIR
1938
21 AFTR 875
38-2 USTC 9510
C14.1 - ADEQUACY OF PLEADINGS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C60 - ENFORCEMENT DENIED
1
In re Paramount Jewelry Co.
80 F. Supp. 375
SDNY
1948
37 AFTR 427
48-2 USTC 9322
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Parrish
NDAL
1976
76-2 USTC 9567
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C57 - CONTEMPT - SECTION 7604(B)
1
In re Partridge
SDNY
1959
3 AFTR 2d 985
59-1 USTC 9291
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C21 - OTHER STATE PRIVILEGES
C61 - INJUNCTIVE RELIEF
1
US v Patmon
630 F. 2d 458
6th CIR
1980
46 AFTR 2d 80-5730
80-2 USTC 9707
C58.0 - NO STAY PENDING APPEAL
1
US v Payne
491 F. Supp. 74
NDTX
1980
46 AFTR 2d 80-5512
80-2 USTC 9670
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C70 - TECHNICAL DEFECTS-FORM OVER SUBSTANCE-MINISTERIAL ERRORS
affirmed
648 F. 2d 361
5th CIR
1981
48 AFTR 2d 81-5241
81-2 USTC 9503
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C70 - TECHNICAL DEFECTS-FORM OVER SUBSTANCE-MINISTERIAL ERRORS
1
US v Peat, Marwick, Mitchell & Co.
NDNY
1978
41 AFTR 2d 78-937
78-1 USTC 9356
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C34 - STANDING TO INTERVENE
C49 - IMPROPER PAYMENTS, SLUSH FUNDS, KICKBACKS, ELEVEN QUESTIONS
1
US v Peden
WDKY
1970
26 AFTR 2d 70-5342
70-2 USTC 9505
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C52 - REQUIRED RECORDS - SECTION 6001
1
US v Peoples Deposit Bank & Trust Co.
112 F. Supp. 720
EDKY
1953
43 AFTR 1067
53-2 USTC 9471
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
affirmed per curiam, Peoples Deposit Bank & Trust Co., Paris, Ky. v US
212 F. 2d 86
6th CIR
1954
45 AFTR 1388
54-1 USTC 9347
C4.0 - FOURTH AMENDMENT - GENERAL
cert. denied
348 U.S. 838
S.CT.
1954
1
US v People's State Bank
NDIN
1981
48 AFTR 2d 81-5616
81-2 USTC 9498
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C30 - SECTION 7609 - FINANCIAL INSTITUTIONS
C34 - STANDING TO INTERVENE
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
Perkal v Rayunec
237 F. Supp. 102
NDIL
1964
15 AFTR 2d 047
65-1 USTC 9209
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C34 - STANDING TO INTERVENE
1
Perry v Newsome
19 F. Cas. 290, (No. 11,009)
DINC
1869
4 AFTR 4483
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C57 - CONTEMPT - SECTION 7604(B)
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
US v Perry
EDLA
1979
44 AFTR 2d 79-5091
79-2 USTC 9441
C38.1 - IN CAMERA EXAMINATIONS
C55 - MAGISTRATES, COMMISSIONERS
1
In re Peter
322 F. Supp. 270
EDKY
1970
27 AFTR 2d 71-403
71-1 USTC 9118
C35 - STANDING TO DEFEND
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C61 - INJUNCTIVE RELIEF
1
US v Peter
479 F. 2d 147
6th CIR
1973
32 AFTR 2d 73-5132
73-1 USTC 9461
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C38.1 - IN CAMERA EXAMINATIONS
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C57 - CONTEMPT - SECTION 7604(B)
1
Philip Mangone Co., Inc. v US
54 F. 2d 168
CT.CL.
1931
10 AFTR 851
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
Philip v US
WDWA
1976
38 AFTR 2d 76-5376
76-2 USTC 9584
C4.0 - FOURTH AMENDMENT - GENERAL
C58.0 - NO STAY PENDING APPEAL
1
In re Phillips
19 F. Cas. 506, (No. 11,097)
DIVA
1869
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C57 - CONTEMPT - SECTION 7604(B)
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
US v Pielstick
10th CIR
1979
46 AFTR 2d 80-5756
80-2 USTC 9636
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
1
US v Pillsbury Credit Union
661 F. 2d 1195
8th CIR
1981
48 AFTR 2d 81-6093
81-2 USTC 9740
C3 - TAX PROTESTORS
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C55 - MAGISTRATES, COMMISSIONERS
C58.2 - STAYS PENDING APPEAL
1
US v Pittsburg Trade Exchange, Inc.
WDPA
1980
46 AFTR 2d 80-5932
80-2 USTC 9752
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C51.0 - RELEVANCE, MATERIALITY
C68 - SPEC COLLAT PURPOSE, RESEARCH, TAXPAYER COMP MEAS PROG (TCMP)
C71 - TAX SHELTERS
affirmed
644 F. 2d 302
3d CIR
1981
47 AFTR 2d 81-1153
81-1 USTC 9283
C14.1 - ADEQUACY OF PLEADINGS
C24 - SECTION 7609 - GENERAL
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C58.0 - NO STAY PENDING APPEAL
C68 - SPEC COLLAT PURPOSE, RESEARCH, TAXPAYER COMP MEAS PROG (TCMP)
C71 - TAX SHELTERS
1
US v Pizzo
260 F. Supp. 216
SDNY
1966
18 AFTR 2d 6117
66-2 USTC 9733
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C35 - STANDING TO DEFEND
C57 - CONTEMPT - SECTION 7604(B)
1
In re Platt
19 F. Cas. 815 (No. 11,212)
SDNY
1874
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C62 - SUPPRESSION RELIEF
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
US v Player
NDGA
1978
78-2 USTC 16,293
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C16 - OTHER STATUTORY OBJECTIONS
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C35 - STANDING TO DEFEND
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
Pleasanton Gravel Co. v Commissioner
64 T.C. 510
T.C.
1975
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
affirmed per curiam
578 F. 2d 827
9th CIR
1978
42 AFTR 2d 78-5618
78-2 USTC 9616
1
Poirier v Commissioner
299 F. Supp. 465
EDLA
1969
24 AFTR 2d 69-5432
69-2 USTC 9608
C9 - ADMINISTRATIVE PROCEDURE ACT
C61 - INJUNCTIVE RELIEF
1
US v Ponder
475 F. 2d 37
5th CIR
1973
31 AFTR 2d 73-972
73-1 USTC 9384
C5.3 - SELF-INCRIMINATION - BURDEN OF PROOF, PERSUASION
C5.5 - SELF-INCRIMINATION - BLANKET INVOCATION
C14.2 - EVIDENCE QUESTIONS, FEDERAL RULES OF EVIDENCE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C70 - TECHNICAL DEFECTS-FORM OVER SUBSTANCE-MINISTERIAL ERRORS
1
US v Pope
SDTX
1972
29 AFTR 2d 72-769
72-1 USTC 9335
C34 - STANDING TO INTERVENE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
1
US v Popkin
623 F. 2d 108
9th CIR
1980
46 AFTR 2d 80-5474
80-2 USTC 9564
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
US v Portage National Bank
NDOH
1978
42 AFTR 2d 78-5498
78-2 USTC 9647
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C24 - SECTION 7609 - GENERAL
C46 - COSTS OF SUIT, ATTORNEY'S FEES
1
US v Post
EDKY
1972
30 AFTR 2d 72-5379
72-2 USTC 9626
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
1
US v Powell
226 F. Supp. 794
EDPA
1963
13 AFTR 2d 520
64-1 USTC 9263
C35 - STANDING TO DEFEND
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C60 - ENFORCEMENT DENIED
1
US v Powell
325 F. 2d 914
3d CIR
1963
13 AFTR 2d 317
64-1 USTC 9146
C4.0 - FOURTH AMENDMENT - GENERAL
C14.1 - ADEQUACY OF PLEADINGS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C60 - ENFORCEMENT DENIED
reversed
379 U.S. 48, 85 S. Ct. 248, 13 L. Ed. 2d 112
S.CT.
1964
14 AFTR 2d 5942
64-2 USTC 9858
C4.0 - FOURTH AMENDMENT - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.1 - ADEQUACY OF PLEADINGS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C57 - CONTEMPT - SECTION 7604(B)
1
US v Price
655 F. 2d 56
5th CIR
1981
48 AFTR 2d 81-5876
81-2 USTC 9717
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C24 - SECTION 7609 - GENERAL
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C58.2 - STAYS PENDING APPEAL
1
US v Price Waterhouse & Co.
515 F. Supp. 996
NDIL
1981
48 AFTR 2d 81-5163
81-1 USTC 9447
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C23 - TAX POOL ANALYSES, INTERNAL AUDIT DOCUMENTS, AUDIT PROGRAMS
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C51.0 - RELEVANCE, MATERIALITY
appeal pending
7th CIR
1981
1
US v Price Waterhouse & Co.
WDPA
1975
37 AFTR 2d 76-1005
76-1 USTC 9295
C4.0 - FOURTH AMENDMENT - GENERAL
C23 - TAX POOL ANALYSES, INTERNAL AUDIT DOCUMENTS, AUDIT PROGRAMS
C34 - STANDING TO INTERVENE
1
US v Pritchard
NDAL
1970
25 AFTR 2d 70-1354
70-1 USTC 9434
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C35 - STANDING TO DEFEND
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C60 - ENFORCEMENT DENIED
affirmed
438 F. 2d 969
5th CIR
1971
27 AFTR 2d 71-648
71-1 USTC 9203
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C60 - ENFORCEMENT DENIED
1
US v Providence Hospital
507 F. Supp. 519
EDMI
1981
47 AFTR 2d 81-1317
81-1 USTC 9279
C16 - OTHER STATUTORY OBJECTIONS
C21 - OTHER STATE PRIVILEGES
1
US v Provident National Bank
EDPA
1981
47 AFTR 2d 81-1400
81-1 USTC 9356
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
1
US v Puntorieri
379 F. Supp. 332
EDNY
1974
35 AFTR 2d 75-920
75-1 USTC 9382
C11 - FAIR CREDIT REPORTING ACT
1
In re Purchasers of Master Recordings from Bowman Recording & Production
Co.
(see also US v Bowman Recording & Production Co.)
NDGA
1980
45 AFTR 2d 80-1553
80-1 USTC 9448
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C61 - INJUNCTIVE RELIEF
1
US v Pusch
605 F. 2d 163
5th CIR
1979
44 AFTR 2d 79-5891
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
1
US v Quigg
DIVT
1981
48 AFTR 2d 81-5953
81-2 USTC 9732
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C10 - BANK SECRECY ACT
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C48 - FOREIGN RECORDS, FOREIGN LAW
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C61 - INJUNCTIVE RELIEF
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
1
US v Raabe
431 F. Supp. 424
DISD
1977
40 AFTR 2d 77-5771
77-2 USTC 9584
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C3 - TAX PROTESTORS
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C21 - OTHER STATE PRIVILEGES
C24 - SECTION 7609 - GENERAL
C38.1 - IN CAMERA EXAMINATIONS
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Rabinovitz
305 F. Supp. 1218
EDWI
1969
24 AFTR 2d 69-5910
69-2 USTC 9738
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
1
US v Rader
DICT
1980
46 AFTR 2d 80-5609
C3 - TAX PROTESTORS
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C16 - OTHER STATUTORY OBJECTIONS
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
Application of Rae
319 F. Supp. 990
SDNY
1970
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C22 - ACCOUNTING WORKPAPERS
C35 - STANDING TO DEFEND
C61 - INJUNCTIVE RELIEF
1
Rafter v Carrier Corp.
309 F. Supp. 517
SDNY
1969
25 AFTR 2d 70-1249
70-1 USTC 9396
C57 - CONTEMPT - SECTION 7604(B)
1
Ramos v US
375 F. Supp. 154
EDPA
1974
33 AFTR 2d 74-940
74-1 USTC 9434
C61 - INJUNCTIVE RELIEF
1
US v Ranando
DICT
1979
44 AFTR 2d 79-5989
80-1 USTC 9209
C3 - TAX PROTESTORS
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C24 - SECTION 7609 - GENERAL
C34 - STANDING TO INTERVENE
C65 - RIGHT TO JURY
1
Rasquin v Muccini
72 F. 2d 688
2d CIR
1934
14 AFTR 498
4 USTC 1333
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C33 - COLLECTION SUMMONSES - SECTION 7609(C)(2)
C60 - ENFORCEMENT DENIED
C61 - INJUNCTIVE RELIEF
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
In re Reicher
159 F. Supp. 161
SDNY
1958
1 AFTR 2d 1117
58-1 USTC 9324
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C48 - FOREIGN RECORDS, FOREIGN LAW
C57 - CONTEMPT - SECTION 7604(B)
1
Reineman v US
NDIL
1961
7 AFTR 2d 981
61-1 USTC 9386
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
affirmed
301 F. 2d 267
7th CIR
1962
9 AFTR 2d 1166
62-1 USTC 9386
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
Reisman v Caplin
317 F. 2d 123, 115 U.S. App. D.C. 59
DC CIR
1963
11 AFTR 2d 675
63-1 USTC 9255
C22 - ACCOUNTING WORKPAPERS
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C57 - CONTEMPT - SECTION 7604(B)
C58.0 - NO STAY PENDING APPEAL
C61 - INJUNCTIVE RELIEF
C64.4 - CRIMINAL CASE - SECTION 7210
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
affirmed
375 U.S. 440, 84 S. Ct. 508, 11 L. Ed. 2d 459
S.CT.
1964
13 AFTR 2d 457
64-1 USTC 9202
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C57 - CONTEMPT - SECTION 7604(B)
C58.0 - NO STAY PENDING APPEAL
C61 - INJUNCTIVE RELIEF
C64.4 - CRIMINAL CASE - SECTION 7210
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
Reporters Committee v American Telephone & Telegraph
593 F. 2d 1030, 192 U.S. App. D.C. 376
DC CIR
1978
C4.0 - FOURTH AMENDMENT - GENERAL
C35 - STANDING TO DEFEND
C66 - PHONE CO, TOLL & SUBSCRIBER RECORDS, PEN REG, ELEC SURVEIL
cert. denied
440 U.S. 949
S.CT.
1979
1
US v Reprints, Inc.
NDGA
1978
43 AFTR 2d 79-463
79-1 USTC 9108
C24 - SECTION 7609 - GENERAL
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C68 - SPEC COLLAT PURPOSE, RESEARCH, TAXPAYER COMP MEAS PROG (TCMP)
1
Rice v IRS
355 F. Supp. 605
WDPA
1973
32 AFTR 2d 73-5089
73-2 USTC 9535
C57 - CONTEMPT - SECTION 7604(B)
C61 - INJUNCTIVE RELIEF
1
In re Richards
NDIL
1960
6 AFTR 2d 5315
60-2 USTC 9694
C36.1 - ATTEMPTS TO MONITOR THE INVESTIGATION
C57 - CONTEMPT - SECTION 7604(B)
C60 - ENFORCEMENT DENIED
1
US v Richards
431 F. Supp. 249
EDVA
1977
39 AFTR 2d 77-1218
77-1 USTC 9362
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C49 - IMPROPER PAYMENTS, SLUSH FUNDS, KICKBACKS, ELEVEN QUESTIONS
C51.0 - RELEVANCE, MATERIALITY
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
motion to reopen denied
479 F. Supp. 828
EDVA
1980
45 AFTR 2d 80-1003
80-1 USTC 9393
C4.0 - FOURTH AMENDMENT - GENERAL
C49 - IMPROPER PAYMENTS, SLUSH FUNDS, KICKBACKS, ELEVEN QUESTIONS
C51.0 - RELEVANCE, MATERIALITY
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
affirmed
631 F. 2d 341
4th CIR
1980
46 AFTR 2d 80-5934
80-2 USTC 9701
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C49 - IMPROPER PAYMENTS, SLUSH FUNDS, KICKBACKS, ELEVEN QUESTIONS
C51.0 - RELEVANCE, MATERIALITY
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
motion for attorney's fees denied
EDVA
1981
48 AFTR 2d 81-5866
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C49 - IMPROPER PAYMENTS, SLUSH FUNDS, KICKBACKS, ELEVEN QUESTIONS
C51.0 - RELEVANCE, MATERIALITY
1
US v Richardson
337 F. Supp. 1053
DICO
1971
29 AFTR 2d 72-354
72-1 USTC 9211
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C16 - OTHER STATUTORY OBJECTIONS
C58.0 - NO STAY PENDING APPEAL
affirmed
469 F. 2d 349
10th CIR
1972
31 AFTR 2d 73-306
72-2 USTC 9765
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
1
Richey v Smith
436 F. Supp. 572
EDTX
1977
41 AFTR 2d 78-489
78-1 USTC 9221
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C42 - RIGHT TO COPY, RETURN OF RECORDS
C61 - INJUNCTIVE RELIEF
C62 - SUPPRESSION RELIEF
1
US v Richter
603 F. 2d 744
8th CIR
1979
44 AFTR 2d 79-5508
79-2 USTC 9539
C24 - SECTION 7609 - GENERAL
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.1 - IN CAMERA EXAMINATIONS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
1
Rife v Commissioner
41 T.C. 732
T.C.
1964
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
reversed and remanded
356 F. 2d 883
5th CIR
1966
17 AFTR 2d 367
66-1 USTC 9239
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
Rigby v IRS
10th CIR
1973
33 AFTR 2d 74-658
74-1 USTC 9426
on remand
DIUT
1973
33 AFTR 2d 74-658
74-1 USTC 9427
C4.0 - FOURTH AMENDMENT - GENERAL
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C61 - INJUNCTIVE RELIEF
1
US V Riley Co.
NDIL
1980
45 AFTR 2d 80-1164
80-1 USTC 9157
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C23 - TAX POOL ANALYSES, INTERNAL AUDIT DOCUMENTS, AUDIT PROGRAMS
C51.0 - RELEVANCE, MATERIALITY
taxpayer's appeal dismissed by unpublished order
7th CIR
1980
1
US v Ring
WDMO
1972
31 AFTR 2d 73-883
73-1 USTC 9363
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C35 - STANDING TO DEFEND
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
In re Rivera
79 F. Supp. 510
SDNY
1948
38 AFTR 195
48-2 USTC 9340
C16 - OTHER STATUTORY OBJECTIONS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C48 - FOREIGN RECORDS, FOREIGN LAW
1
US v Rizzo
SDFL
1975
36 AFTR 2d 75-5708
75-2 USTC 9756
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C57 - CONTEMPT - SECTION 7604(B)
C64.0 - CRIMINAL CASE - GENERAL
reversed
539 F. 2d 458
5th CIR
1976
38 AFTR 2d 76-6169
76-2 USTC 9711
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C57 - CONTEMPT - SECTION 7604(B)
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
1
US v Rizzo
SDFL
1980
45 AFTR 2d 80-1479
80-1 USTC 9371
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C35 - STANDING TO DEFEND
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C51.0 - RELEVANCE, MATERIALITY
1
US v RLC Corp.
DIDE
1980
46 AFTR 2d 80-5023
80-1 USTC 9400
C51.0 - RELEVANCE, MATERIALITY
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
Robert Hawthorne, Inc. v Director of Internal Revenue
406 F. Supp 1098
EDPA
1976
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C42 - RIGHT TO COPY, RETURN OF RECORDS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C61 - INJUNCTIVE RELIEF
C62 - SUPPRESSION RELIEF
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
C70 - TECHNICAL DEFECTS-FORM OVER SUBSTANCE-MINISTERIAL ERRORS
1
Roberts v IRS
NDGA
1979
44 AFTR 2d 79-5676
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C61 - INJUNCTIVE RELIEF
C63 - TORT SUITS, DAMAGES
1
US v Roberts
397 F. 2d 968
5th CIR
1968
22 AFTR 2d 5064
68-2 USTC 9450
C9 - ADMINISTRATIVE PROCEDURE ACT
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
1
US v Rodney
SDIN
1968
22 AFTR 2d 5107
68-2 USTC 9464
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
1
US v Rollins
DIDE
1978
41 AFTR 2d 78-1361
78-1 USTC 9432
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
US v Romenesko
398 F. Supp. 416
EDWI
1975
37 AFTR 2d 76-900
76-1 USTC 9307
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
modified
400 F. Supp. 865
EDWI
1975
37 AFTR 2d 76-902
76-1 USTC 9288
C35 - STANDING TO DEFEND
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C59.1 - NUNC PRO TUNC ORDERS
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
reversed sub nom. US v Fitzgerald
545 F. 2d 578
7th CIR
1976
38 AFTR 2d 76-6092
76-2 USTC 9756
C64.0 - CRIMINAL CASE - GENERAL
1
US v Rosinsky
MDNC
1976
37 AFTR 2d 76-678
76-1 USTC 9206
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.1 - IN CAMERA EXAMINATIONS
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
affirmed
547 F. 2d 249
4th CIR
1977
39 AFTR 2d 77-683
77-1 USTC 9151
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
US v Roundtree
420 F. 2d 845
5th CIR
1969
24 AFTR 2d 69-5931
69-2 USTC 9733
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C57 - CONTEMPT - SECTION 7604(B)
C61 - INJUNCTIVE RELIEF
petition for rehearing denied and original decision modified per curiam
5th CIR
1970
25 AFTR 2d 70-1100
70-1 USTC 9368
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
1
US v Ruggeiro
300 F. Supp. 968
CDCA
1969
24 AFTR 2d 69-5495
69-2 USTC 9623
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
affirmed
425 F. 2d 1069
9th CIR
1970
25 AFTR 2d 70-1132
70-1 USTC 9381
C4.0 - FOURTH AMENDMENT - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
cert. denied sub nom. Kyriaco v US
401 U.S. 922, 91 S. Ct. 863, 27 L. Ed. 2d 826
S.CT.
1971
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
on remand, US v Kyriaco
326 F. Supp. 1184
CDCA
1971
27 AFTR 2d 71-1317
71-2 USTC 9511
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C60 - ENFORCEMENT DENIED
1
US v Runte
WDLA
1973
31 AFTR 2d 73-701
73-1 USTC 9265
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
affirmed per curiam
5th CIR
1973
33 AFTR 2d 74-393
74-1 USTC 9198
1
Russell v US
524 F. 2d 1152
8th CIR
1975
37 AFTR 2d 76-323
76-1 USTC 9169
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
1
US v Rutland Hospital, Inc.
320 F. Supp. 583
DIVT
1970
27 AFTR 2d 71-408
71-1 USTC 9206
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C34 - STANDING TO INTERVENE
1
Ryan-Beck; US v
DINJ
1981
48 AFTR 2d 81-6155
82-1 USTC 9123
C24 - SECTION 7609 - GENERAL
C27 - SECTION 7609 - BROKERS
C51.0 - RELEVANCE, MATERIALITY
C51.1 - RECORDS OUTSIDE THE YEARS UNDER INVESTIGATION
C51.2 - METHODS OF PROOF, WORTH & EXPEND, BANK DEP, SOURCE & APPL
1
US v Ryan
320 F. 2d 500
6th CIR
1963
12 AFTR 2d 5313
63-2 USTC 9635
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
affirmed
379 U.S. 61, 85 S. Ct. 232, 13 L. Ed. 2d 122
S.CT.
1964
14 AFTR 2d 5947
64-2 USTC 9859
C4.0 - FOURTH AMENDMENT - GENERAL
1
US v Ryan
485 F. Supp. 1285
SDNY
1980
45 AFTR 2d 80-1142
80-1 USTC 9269
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C24 - SECTION 7609 - GENERAL
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
1
US v Rylander
(See also US v Bank of California)
656 F. 2d 1313
9th CIR
1981
49 AFTR 2d 82-487
81-2 USTC 9662
C3 - TAX PROTESTORS
C5.3 - SELF-INCRIMINATION - BURDEN OF PROOF, PERSUASION
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C57 - CONTEMPT - SECTION 7604(B)
C65 - RIGHT TO JURY
petition for cert. pending
____U.S.____
S.CT.
1982
1
Sale v US
228 F. 2d 682
8th CIR
1956
48 AFTR 794
56-1 USTC 9223
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C33 - COLLECTION SUMMONSES - SECTION 7609(C)(2)
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C57 - CONTEMPT - SECTION 7604(B)
cert. denied
350 U.S. 1006
S.CT.
1956
1
US v Salter
interlocutory appeal from discovery order dismissed as improvidently
granted
421 F. 2d 1393
1st CIR
1970
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
District Court decision reversed and remanded
432 F. 2d 697
1st CIR
1970
26 AFTR 2d 70-5686
70-2 USTC 9648
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
District Court decision reversed and remanded, Unpublished. Not to be
cited as authority in any court within the First Circuit.
449 F. 2d 623
1st CIR
1971
28 AFTR 2d 71-5671
71-2 USTC 9703
1
US v Samson
WDWA
1979
47 AFTR 2d 81-715
80-2 USTC 9789
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C58.0 - NO STAY PENDING APPEAL
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
US v Sand
541 F. 2d 1370
9th CIR
1976
39 AFTR 2d 77-1239
77-1 USTC 9438
C35 - STANDING TO DEFEND
C62 - SUPPRESSION RELIEF
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
cert. denied sub nom. Scully v US
429 U.S. 1103
S.CT.
1977
1
Sanford v US
358 F. 2d 685
5th CIR
1966
17 AFTR 2d 720
66-1 USTC 9346
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
US v Sapp
371 F. Supp. 532
SDFL
1974
33 AFTR 2d 74-806
74-1 USTC 9268
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C16 - OTHER STATUTORY OBJECTIONS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C61 - INJUNCTIVE RELIEF
C62 - SUPPRESSION RELIEF
modified
SDFL
1974
34 AFTR 2d 74-5371
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
1
US v Savings & Trust Co., Indiana, Pa.
WDPA
1974
35 AFTR 2d 75-382
75-1 USTC 9143
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C21 - OTHER STATE PRIVILEGES
C34 - STANDING TO INTERVENE
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
1
US v Sawyer
243 F. Supp. 462
DIMA
1965
16 AFTR 2d 5077
65-2 USTC 9496
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
1
US v Saxon
NDOH
1979
44 AFTR 2d 79-5734
79-2 USTC 9684
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
appeal dismissed by unpublished order
6th CIR
1980
1
Scarafiotti v Shea
DICO
1971
27 AFTR 2d 71-1234
71-1 USTC 9405
C34 - STANDING TO INTERVENE
C61 - INJUNCTIVE RELIEF
456 F. 2d 1052
10th CIR
1972
29 AFTR 2d 72-747
72-1 USTC 9293
C34 - STANDING TO INTERVENE
C61 - INJUNCTIVE RELIEF
1
US v Schennault
NDIL
1972
30 AFTR 2d 72-5611
72-2 USTC 9682
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C58.0 - NO STAY PENDING APPEAL
1
US v Schletz
NDIL
1968
22 AFTR 2d 5646
68-2 USTC 9449
C19 - ACCOUNTANT-CLIENT PRIVILEGE
1
US v Schmidt
343 F. Supp. 444
MDPA
1972
29 AFTR 2d 72-915
72-1 USTC 9376
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C38.1 - IN CAMERA EXAMINATIONS
additional proceedings
360 F. Supp. 339
MDPA
1973
32 AFTR 2d 73-5256
73-2 USTC 9588
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C21 - OTHER STATE PRIVILEGES
C22 - ACCOUNTING WORKPAPERS
C35 - STANDING TO DEFEND
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.1 - IN CAMERA EXAMINATIONS
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C58.0 - NO STAY PENDING APPEAL
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
Schneider, US v
NDIN
1981
48 AFTR 2d 81-5269
81-2 USTC 9581
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C3 - TAX PROTESTORS
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C21 - OTHER STATE PRIVILEGES
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C51.0 - RELEVANCE, MATERIALITY
1
US v Schoeberlein
335 F. Supp. 1048
DIMD
1971
28 AFTR 2d 71-5998
72-1 USTC 9195
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C38.1 - IN CAMERA EXAMINATIONS
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C57 - CONTEMPT - SECTION 7604(B)
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Schoendorf
307 F. Supp. 1034
EDWI
1970
25 AFTR 2d 70-582
70-1 USTC 9178
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C33 - COLLECTION SUMMONSES - SECTION 7609(C)(2)
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
affirmed
454 F. 2d 349
7th CIR
1971
29 AFTR 2d 72-318
72-1 USTC 9147
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
1
US v Schoenheinz
DIOR
1976
38 AFTR 2d 76-5085
76-1 USTC 9369
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.2 - EVIDENCE QUESTIONS, FEDERAL RULES OF EVIDENCE
C21 - OTHER STATE PRIVILEGES
C36.1 - ATTEMPTS TO MONITOR THE INVESTIGATION
affirmed
548 F. 2d 1389
9th CIR
1977
39 AFTR 2d 77-1102
77-1 USTC 9292
C14.2 - EVIDENCE QUESTIONS, FEDERAL RULES OF EVIDENCE
C21 - OTHER STATE PRIVILEGES
1
US v Scholbe
(See also US v Telles; US v Citizen & Southern National Bank)
664 F. 2d 1163
10th CIR
1981
49 AFTR 2d 82-301
81-2 USTC 9788
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.1 - IN CAMERA EXAMINATIONS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C43.1 - PRESUMPTIONS OF GOV'T REGULARITY, INTEGRITY & GOOD FAITH
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
1
Schulman v Dunlap
105 F. Supp. 104
SDNY
1952
42 AFTR 104
52-1 USTC 9322
C4.0 - FOURTH AMENDMENT - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C61 - INJUNCTIVE RELIEF
1
Schulze v Rayunec
350 F. 2d 666
7th CIR
1965
16 AFTR 2d 5196
65-2 USTC 9549
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C35 - STANDING TO DEFEND
cert. denied sub nom. Boughner v Schulze
382 U.S. 919
S.CT.
1965
1
US v Schutterle
586 F. 2d 1201
8th CIR
1978
42 AFTR 2d 78-6077
78-2 USTC 9773
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C62 - SUPPRESSION RELIEF
C64.0 - CRIMINAL CASE - GENERAL
1
US v Schwartz
332 F. Supp. 820
NDGA
1971
28 AFTR 2D 71-6020
71-2 USTC 9711
C4.0 - FOURTH AMENDMENT - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C60 - ENFORCEMENT DENIED
reversed and remanded
469 F. 2d 977
5th CIR
1972
30 AFTR 2d 72-5732
72-2 USTC 9745
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
Commissioner v Schwarz
247 F. 2d 70, 167 U.S. App. D.C. 301
DC CIR
1957
52 AFTR 46
57-1 USTC 9622
C14.1 - ADEQUACY OF PLEADINGS
1
US v Scornavacco's Restaurant, Inc.
528 F. 2d 19
7th CIR
1975
37 AFTR 2d 76-584
76-1 USTC 9159
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
1
US v Sears
NDGA
1978
41 AFTR 2d 78-1050
78-1 USTC 9257
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C22 - ACCOUNTING WORKPAPERS
C24 - SECTION 7609 - GENERAL
C34 - STANDING TO INTERVENE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C55 - MAGISTRATES, COMMISSIONERS
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Seattle National Bank
WDWA
1926
17 AFTR 998
C4.4 - FOURTH AMENDMENT - BURDENSOMENESS, OVERBREADTH, VAGUENESS
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
1
SEC v Wheeling-Pittsburgh Steel Corporation
en banc
648 F. 2d 118
3d CIR
1981
CCH Fed. SEC 97,883
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C60 - ENFORCEMENT DENIED
1
US v Secor
476 F. 2d 766
2d CIR
1973
31 AFTR 2d 73-1178
73-1 USTC 9342
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C57 - CONTEMPT - SECTION 7604(B)
1
Security Bank & Trust Company; US v
661 F. 2d. 847
10th CIR
1981
48 AFTR 2d 81-5991
81-2 USTC 9711
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C51.0 - RELEVANCE, MATERIALITY
C62 - SUPPRESSION RELIEF
1
US v Security National Bank
SDOH
1978
41 AFTR 2d 78-1306
78-1 USTC 9387
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C13 - FREEDOM OF INFORMATION ACT
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.1 - IN CAMERA EXAMINATIONS
C55 - MAGISTRATES, COMMISSIONERS
1
Serafine v US
NDCA
1981
47 AFTR 2d 81-1441
81-1 USTC 9412
C33 - COLLECTION SUMMONSES - SECTION 7609(C)(2)
C61 - INJUNCTIVE RELIEF
1
US v Serubo
460 F. Supp. 689
EDPA
1978
43 AFTR 2d 79-1138
80-1 USTC 9404
C35 - STANDING TO DEFEND
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C62 - SUPPRESSION RELIEF
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
conviction vacated and remanded
604 F. 2d 807
3d CIR
1979
44 AFTR 2d 79-5685
79-2 USTC 9563
C4.0 - FOURTH AMENDMENT - GENERAL
C35 - STANDING TO DEFEND
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C62 - SUPPRESSION RELIEF
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
reindictment upheld
502 F. Supp. 299
EDPA
1980
48 AFTR 2d 81-5610
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C64.0 - CRIMINAL CASE - GENERAL
1
Shaheen v Exchange National Bank of Chicago
7th CIR
1971
27 AFTR 2d 71-784
71-1 USTC 9293
C34 - STANDING TO INTERVENE
C61 - INJUNCTIVE RELIEF
1
Shaheen v Thrower
DIDC
1970
26 AFTR 2d 70-5499
70-2 USTC 9608
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C34 - STANDING TO INTERVENE
C61 - INJUNCTIVE RELIEF
1
US v Sharpe
EDKY
1976
38 AFTR 2d 76-5570
76-2 USTC 9591
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C22 - ACCOUNTING WORKPAPERS
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
1
US v Shelby State Bank
WDMI
1978
42 AFTR 2d 78-5218
78-2 USTC 9551
C24 - SECTION 7609 - GENERAL
C55 - MAGISTRATES, COMMISSIONERS
C70 - TECHNICAL DEFECTS-FORM OVER SUBSTANCE-MINISTERIAL ERRORS
1
US v Sherman
CDCA
1979
44 AFTR 2d 79-5599
79-2 USTC 9553
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C51.2 - METHODS OF PROOF, WORTH & EXPEND, BANK DEP, SOURCE & APPL
affirmed
627 F. 2d 189
9th CIR
1980
46 AFTR 2d 80-5759
80-2 USTC 9666
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C58.0 - NO STAY PENDING APPEAL
1
US v Shivlock
459 F. Supp. 1383
DICO
1978
43 AFTR 2d 79-746
79-1 USTC 9186
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C17 - STATUTES OF LIMITATIONS; TOLLING OF - SECTION 7609(E)
C24 - SECTION 7609 - GENERAL
C27 - SECTION 7609 - BROKERS
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C58.0 - NO STAY PENDING APPEAL
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
affirmed sub nom. US v Income Realty & Mortgage, Inc.
612 F. 2d 1224
10th CIR
1979
44 AFTR 2d 79-5958
79-2 USTC 9662
C24 - SECTION 7609 - GENERAL
C27 - SECTION 7609 - BROKERS
C34 - STANDING TO INTERVENE
cert. denied sub nom. West v US
446 U.S. 952
S.CT.
1980
1
US v Shlom
301 F. Supp. 440
SDNY
1969
23 AFTR 2d 69-1075
69-1 USTC 9272
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
on rehearing
SDNY
1969
23 AFTR 2d 69-1452
69-1 USTC 9353
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
affirmed
420 F. 2d 263
2d CIR
1969
25 AFTR 2d 70-326
70-1 USTC 9148
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C35 - STANDING TO DEFEND
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C51.0 - RELEVANCE, MATERIALITY
cert. denied
397 U.S. 1074
S.CT.
1970
1
US v Shores
WDAS
1977
39 AFTR 2d 77-1475
77-1 USTC 9392
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C58.0 - NO STAY PENDING APPEAL
1
Showalter v Commissioner
T.C.
1974
P-H Memo T.C. 74,040
33 T.C.M. 192
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
Shupack v Groh
498 F. 2d 675
5th CIR
1974
34 AFTR 2d 74-5671
74-2 USTC 9654
C35 - STANDING TO DEFEND
C58.0 - NO STAY PENDING APPEAL
C61 - INJUNCTIVE RELIEF
C63 - TORT SUITS, DAMAGES
1
US v Sigelbaum
SDFL
1970
27 AFTR 2d 71-762
71-1 USTC 9396
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C35 - STANDING TO DEFEND
C58.0 - NO STAY PENDING APPEAL
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
affirmed per curiam
435 F. 2d 1313
5th CIR
1971
27 AFTR 2d 71-996
71-1 USTC 9397
C58.0 - NO STAY PENDING APPEAL
1
US v Silkman
543 F. 2d 1218
8th CIR
1976
38 AFTR 2d 76-6059
76-2 USTC 9752
C3 - TAX PROTESTORS
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C16 - OTHER STATUTORY OBJECTIONS
cert. denied
431 U.S. 919
S.CT.
1977
1
US v Silva and Silva Accountancy Corp.
641 F. 2d 710
9th CIR
1981
47 AFTR 2d 81-1270
81-1 USTC 9397
C58.0 - NO STAY PENDING APPEAL
1
US v Silverman
359 F. Supp. 1113
NDIL
1973
31 AFTR 2d 73-1296
73-1 USTC 9435
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
1
US v Silverstein
210 F. Supp. 401
SDNY
1962
10 AFTR 2d 6006
62-2 USTC 9814
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C16 - OTHER STATUTORY OBJECTIONS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
affirmed
314 F. 2d 789
2d CIR
1963
11 AFTR 2d 1025
63-1 USTC 9346
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C16 - OTHER STATUTORY OBJECTIONS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
cert. denied
374 U.S. 807
S.CT.
1963
1
US v Silverstein
237 F. Supp. 446
SDNY
1965
15 AFTR 2d 283
65-1 USTC 9266
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C16 - OTHER STATUTORY OBJECTIONS
C35 - STANDING TO DEFEND
affirmed per curiam
344 F. 2d 1016
2d CIR
1965
15 AFTR 2d 991
65-2 USTC 9480
cert. denied sub nom. Wade v US
382 U.S. 834
1965
1
US v Silvestain
DICO
1980
45 AFTR 2d 80-1534
80-1 USTC 9445
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C60 - ENFORCEMENT DENIED
reversed
____F. 2d____
10th CIR
1982
49 AFTR 2d 82-576
81-1 USTC 9159
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C24 - SECTION 7609 - GENERAL
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
US v Silvio
317 F. Supp. 1108
WDMO
1970
26 AFTR 2d 70-5483
71-2 USTC 9635
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C57 - CONTEMPT - SECTION 7604(B)
contempt proceedings
333 F. Supp. 264
WDMO
1971
28 AFTR 2d 71-5820
71-2 USTC 9635
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C57 - CONTEMPT - SECTION 7604(B)
1
Simmons v Tolley
SDIN
1964
13 AFTR 2d 1340
64-1 USTC 9281
C4.0 - FOURTH AMENDMENT - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C58.0 - NO STAY PENDING APPEAL
affirmed per curiam
340 F. 2d 604
7th CIR
1965
15 AFTR 2d 067
65-1 USTC 9148
C4.0 - FOURTH AMENDMENT - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
In re SJC Manufacturing Corp.
479 F. Supp. 647
EDNY
1979
45 AFTR 2d 80-329
79-2 USTC 9729
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C16 - OTHER STATUTORY OBJECTIONS
C35 - STANDING TO DEFEND
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
Slocum v US
303 F. Supp. 373
DIMN
1969
24 AFTR 2d 69-5907
70-1 USTC 9143
C4.0 - FOURTH AMENDMENT - GENERAL
C34 - STANDING TO INTERVENE
C61 - INJUNCTIVE RELIEF
1
US v Sluk
SDNY
1979
44 AFTR 2d 79-6048
79-2 USTC 9650
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C57 - CONTEMPT - SECTION 7604(B)
1
Smith v Rich
____ F. 2d ____
5th CIR
1982
49 AFTR 2d 82-739
82-1 USTC 9206
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C51.0 - RELEVANCE, MATERIALITY
C61 - INJUNCTIVE RELIEF
1
Smith v Switzer
WDPA
1973
32 AFTR 2d 73-5182
73-2 USTC 9490
C13 - FREEDOM OF INFORMATION ACT
C34 - STANDING TO INTERVENE
C61 - INJUNCTIVE RELIEF
1
US v Smith
87 F. Supp. 293
DICT
1949
38 AFTR 1075
50-1 USTC 9205
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C9 - ADMINISTRATIVE PROCEDURE ACT
C36.1 - ATTEMPTS TO MONITOR THE INVESTIGATION
1
US v Smith
373 F. Supp. 14
SDMS
1974
33 AFTR 2d 74-1095
74-1 USTC 9357
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.1 - IN CAMERA EXAMINATIONS
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
US v Smith, Barney, Harris & Upham
SDNY
1979
45 AFTR 2d 80-1105
80-1 USTC 9108
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C16 - OTHER STATUTORY OBJECTIONS
1
US v Sneeky Theef Records, Inc.
NDNY
1981
48 AFTR 2d 81-6018
81-2 USTC 9660
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C22 - ACCOUNTING WORKPAPERS
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Snyder
470 F. Supp. 77
WDPA
1979
44 AFTR 2d 79-6015
80-1 USTC 9152
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C62 - SUPPRESSION RELIEF
C64.0 - CRIMINAL CASE - GENERAL
1
US v Society National Bank
652 F. 2d 60
6th CIR
1981
C7 - OTHER CONSTITUTIONAL OBJECTIONS
1
Solid Rock Refuge, Inc. v Russell
SDTX
1973
33 AFTR 2d 74-499
75-1 USTC 9383
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C63 - TORT SUITS, DAMAGES
1
US v Solomon
SDFL
1970
27 AFTR 2d 71-608
71-1 USTC 9284
C4.0 - FOURTH AMENDMENT - GENERAL
C60 - ENFORCEMENT DENIED
affirmed per curiam
437 F. 2d 110
5th CIR
1971
27 AFTR 2d 71-448
71-1 USTC 9195
C60 - ENFORCEMENT DENIED
1
US v Solomon
DIUT
1972
29 AFTR 2d 72-1222
72-1 USTC 9426
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C63 - TORT SUITS, DAMAGES
1
US v Sommer
NDIL
1981
47 AFTR 2d 81-1075
81-1 USTC 9292
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
1
US v South Central Bell Telephone Co.
MDTN
1979
43 AFTR 2d 79-931
79-1 USTC 9291
C24 - SECTION 7609 - GENERAL
C29 - SECTION 7609 - CREDIT CARD ISSUERS
C66 - PHONE CO, TOLL & SUBSCRIBER RECORDS, PEN REG, ELEC SURVEIL
1
US v Southeast First National Bank of Miami Springs
655 F. 2d 661
5th CIR
1981
48 AFTR 2d 81-5870
81-2 USTC 9666
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C24 - SECTION 7609 - GENERAL
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C60 - ENFORCEMENT DENIED
1
US v Southern Tanks
619 F. 2d 54
10th CIR
1980
45 AFTR 2d 80-1077
80-1 USTC 9317
C14.1 - ADEQUACY OF PLEADINGS
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C55 - MAGISTRATES, COMMISSIONERS
1
US v Southwestern Bell Telephone Co.
WDOK
1980
46 AFTR 2d 80-5356
80-2 USTC 9535
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.1 - ADEQUACY OF PLEADINGS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C55 - MAGISTRATES, COMMISSIONERS
C66 - PHONE CO, TOLL & SUBSCRIBER RECORDS, PEN REG, ELEC SURVEIL
1
US v South Windsor Bank & Trust Co.
DICT
1978
44 AFTR 2d 79-5985
80-1 USTC 9430
C3 - TAX PROTESTORS
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C35 - STANDING TO DEFEND
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C55 - MAGISTRATES, COMMISSIONERS
1
Special February, 1975 Grand Jury; The Special April, 1977 Grand Jury;
Appeal of James E. Baggot; In re the
662 F. 2d 1232
7th CIR
1981
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
1
US v Stamp
458 F. 2d 759, 147 U.S. App. D.C. 340
DC CIR
1971
C4.0 - FOURTH AMENDMENT - GENERAL
1
Stanwood v Green
22 F. Cas. 1077 (No. 13,301)
SDMS
1870
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C5.1 - FIFTH AMENDMENT - CONSTITUTIONALITY OF SUMMONS POWER
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C35 - STANDING TO DEFEND
C36.1 - ATTEMPTS TO MONITOR THE INVESTIGATION
C57 - CONTEMPT - SECTION 7604(B)
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
Stark v Connally
347 F. Supp. 1242
NDCA
1972
30 AFTR 2d 72-5553
72-2 USTC 9663
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C10 - BANK SECRECY ACT
C16 - OTHER STATUTORY OBJECTIONS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C52 - REQUIRED RECORDS - SECTION 6001
C61 - INJUNCTIVE RELIEF
affirmed in part and reversed in part sub nom. California Bankers
Association v Schultz
416 U.S. 21, 94 S. Ct. 1494, 39 L. Ed. 2d 812
S.CT.
1974
33 AFTR 2d 74-1041
74-1 USTC 9318
C1 - FIRST AMENDMENT
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C35 - STANDING TO DEFEND
C48 - FOREIGN RECORDS, FOREIGN LAW
C49 - IMPROPER PAYMENTS, SLUSH FUNDS, KICKBACKS, ELEVEN QUESTIONS
C52 - REQUIRED RECORDS - SECTION 6001
1
State Bank of Lancaster; US v
DIKS
1981
48 AFTR 2d 81-5552
C3 - TAX PROTESTORS
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C46 - COSTS OF SUIT, ATTORNEY'S FEES
1
Steinert v US District Court
(See also US v Steinert)
543 F. 2d 69
9th CIR
1976
38 AFTR 2d 76-6043
76-2 USTC 9712
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C57 - CONTEMPT - SECTION 7604(B)
C61 - INJUNCTIVE RELIEF
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
1
US v Steinert
(See also Steinert v US District Court)
502 F. 2d 797
9th CIR
1974
34 AFTR 2d 74-5830
74-2 USTC 9702
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C16 - OTHER STATUTORY OBJECTIONS
(sub nom. US v Theep)
571 F. 2d 1105
9th CIR
1978
41 AFTR 2d 78-902
78-1 USTC 9279
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C57 - CONTEMPT - SECTION 7604(B)
1
Stephenson v IRS
NDGA
1979
44 AFTR 2d 79-5282
79-2 USTC 9513
C13 - FREEDOM OF INFORMATION ACT
vacated and remanded
5th CIR
1980
46 AFTR 2d 80-6031
80-2 USTC 9792
C13 - FREEDOM OF INFORMATION ACT
1
Stephenson v Trust Co. Bank
NDGA
1978
43 AFTR 2d 79-414
79-1 USTC 9159
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C21 - OTHER STATE PRIVILEGES
C24 - SECTION 7609 - GENERAL
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C62 - SUPPRESSION RELIEF
1
US v Stiles
56 F. Supp. 881
WDAS
1944
32 AFTR 1387
44-2 USTC 9485
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Stockelberg
649 F. 2d 861
3d CIR
1981
1
US v Stockhill
DIMT
1978
78-2 USTC 9654
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
1
Stone v Frandle
89 F. Supp. 222
DIMN
1950
39 AFTR 246
50-1 USTC 9208
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
1
Stone v Williams
356 F. 2d 934
1st CIR
1966
17 AFTR 2d 415
66-1 USTC 9261
C35 - STANDING TO DEFEND
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C61 - INJUNCTIVE RELIEF
1
US v Stroup
7th CIR
1980
48 AFTR 2d 81-5221
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C52 - REQUIRED RECORDS - SECTION 6001
Unpublished order not to be cited per circuit rule 35.
1
In re Strouse
28 F. Cas. 261 (No. 13,548)
DINV
1871
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C5.4 - SELF-INCRIMINATION - IMMUNITY
C42 - RIGHT TO COPY, RETURN OF RECORDS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C57 - CONTEMPT - SECTION 7604(B)
1
Stuart v US
416 F. 2d 459
5th CIR
1969
24 AFTR 2d 69-5570
69-2 USTC 9630
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C60 - ENFORCEMENT DENIED
1
US v Stuart
587 F. 2d 929
8th CIR
1978
43 AFTR 2d 79-355
79-1 USTC 9103
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C35 - STANDING TO DEFEND
1
US v Stuckey
646 F. 2d 1369
9th CIR
1981
48 AFTR 2d 81-5368
81-1 USTC 9471
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C24 - SECTION 7609 - GENERAL
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C58.2 - STAYS PENDING APPEAL
cert. denied sub nom. Weinstein v US
____U.S.____
S.CT.
1982
1
US v Summe
208 F. Supp. 925
EDKY
1962
10 AFTR 2d 6152
62-2 USTC 9839
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C21 - OTHER STATE PRIVILEGES
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
Summers v Looker
231 F. Supp. 513
NDWV
1964
14 AFTR 2d 5336
64-2 USTC 9677
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C33 - COLLECTION SUMMONSES - SECTION 7609(C)(2)
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C61 - INJUNCTIVE RELIEF
1
US v Sun First National Bank of Orlando
374 F. Supp. 1120
MDFL
1974
33 AFTR 2d 74-871
74-1 USTC 9334
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
affirmed
510 F. 2d 1107
5th CIR
1975
35 AFTR 2d 75-1168
75-1 USTC 9356
C4.0 - FOURTH AMENDMENT - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C51.0 - RELEVANCE, MATERIALITY
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
rehearing denied
513 F. 2d 629
5th CIR
1975
cert. denied
423 U.S. 927
S.CT.
1975
1
US v Susnar
EDWI
1979
45 AFTR 2d 80-904
80-1 USTC 9142
C61 - INJUNCTIVE RELIEF
1
US v Suter
DIMD
1980
46 AFTR 2d 80-5717
80-2 USTC 9706
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C58.0 - NO STAY PENDING APPEAL
1
Sutor v Commissioner
17 T.C. 64
T.C.
1951
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Swart
WDMI
1979
79-1 USTC 9402
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
1
US v Sweet
MDFL
1979
45 AFTR 2d 80-741
80-1 USTC 9348
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C55 - MAGISTRATES, COMMISSIONERS
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
magistrate affirmed
MDFL
1980
45 AFTR 2d 80-742
80-1 USTC 9262
C55 - MAGISTRATES, COMMISSIONERS
C58.0 - NO STAY PENDING APPEAL
stay denied
5th CIR
1979
45 AFTR 2d 80-744
80-1 USTC 9263
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C58.0 - NO STAY PENDING APPEAL
1
US v Symington
DIND
1977
41 AFTR 2d 78-587
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C38.1 - IN CAMERA EXAMINATIONS
1
Ex parte Tammen
438 F. Supp. 349
NDTX
1977
41 AFTR 2d 78-1117
78-1 USTC 9302
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C3 - TAX PROTESTORS
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C57 - CONTEMPT - SECTION 7604(B)
1
Taylor v US
NDIN
1975
36 AFTR 2d 75-5953
75-2 USTC 9802
C3 - TAX PROTESTORS
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C61 - INJUNCTIVE RELIEF
1
US v Taylor
399 F. Supp. 681
EDVA
1975
37 AFTR 2d 76-909
76-1 USTC 9255
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C35 - STANDING TO DEFEND
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
US v Taylor
EDVA
1979
43 AFTR 2d 79-790
79-1 USTC 9231
C9 - ADMINISTRATIVE PROCEDURE ACT
C24 - SECTION 7609 - GENERAL
1
US v Tekampe
EDWI
1971
27 AFTR 2d 71-1446
71-1 USTC 9438
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
1
US v Telles (Fifteen cases)
(See also US v Scholbe; US v Citizen & Southern National Bank)
SDFL
1980
47 AFTR 2d 81-650
80-2 USTC 9822
C38.1 - IN CAMERA EXAMINATIONS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C58.2 - STAYS PENDING APPEAL
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
US v Theodore
347 F. Supp. 1070
DISC
1972
30 AFTR 2d 72-5604
72-2 USTC 9690
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C16 - OTHER STATUTORY OBJECTIONS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C51.0 - RELEVANCE, MATERIALITY
reversed and remanded
479 F. 2d 749
4th CIR
1973
32 AFTR 2d 73-5037
73-1 USTC 9477
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C16 - OTHER STATUTORY OBJECTIONS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C60 - ENFORCEMENT DENIED
1
US v Third Northwestern National Bank
102 F. Supp. 879
DIMN
1952
41 AFTR 824
52-1 USTC 9302
C4.0 - FOURTH AMENDMENT - GENERAL
C60 - ENFORCEMENT DENIED
appeal dismissed per stipulation
196 F. 2d 501
8th CIR
1952
41 AFTR 1218
1
US v Thomassen
CDCA
1973
33 AFTR 2d 74-586
74-1 USTC 9177
C33 - COLLECTION SUMMONSES - SECTION 7609(C)(2)
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
1
US v Threlkeld
241 F. Supp. 324
WDTN
1965
15 AFTR 2d 1405
65-1 USTC 12,308
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
1
Tillotson v Boughner
225 F. Supp. 45
NDIL
1963
13 AFTR 2d 576
64-1 USTC 9143
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
motion to dismiss appeal denied
327 F. 2d 982
7th CIR
1964
13 AFTR 2d 813
64-1 USTC 9242
affirmed
333 F. 2d 515
7th CIR
1964
13 AFTR 2d 1740
64-2 USTC 9562
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
cert. denied
379 U.S. 913
S.CT.
1964
contempt proceedings
238 F. Supp. 621
NDIL
1965
15 AFTR 2d 557
65-1 USTC 9261
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C57 - CONTEMPT - SECTION 7604(B)
reversed
350 F. 2d 663
7th CIR
1965
16 AFTR 2d 5193
65-2 USTC 9548
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C57 - CONTEMPT - SECTION 7604(B)
C60 - ENFORCEMENT DENIED
1
US v Tivian Laboratories, Inc.
DIRI
1981
47 AFTR 2d 81-1256
81-1 USTC 9357
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C18.1 - LOST OR DESTROYED RECORDS
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C57 - CONTEMPT - SECTION 7604(B)
1
US v Tonya Concrete Construction Co.
DIMD
1978
42 AFTR 2d 78-5165
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C24 - SECTION 7609 - GENERAL
C34 - STANDING TO INTERVENE
1
Toothaker v Orloff
SDCA
1959
4 AFTR 2d 5029
59-2 USTC 9604
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C57 - CONTEMPT - SECTION 7604(B)
1
Topercer v Lee
NDGA
1978
41 AFTR 2d 78-1386
78-1 USTC 9416
C1 - FIRST AMENDMENT
C24 - SECTION 7609 - GENERAL
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C55 - MAGISTRATES, COMMISSIONERS
C63 - TORT SUITS, DAMAGES
1
Torras v Stradley
103 F. Supp. 737
NDGA
1952
41 AFTR 1029
52-1 USTC 9362
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C9 - ADMINISTRATIVE PROCEDURE ACT
C36.0 - DUAL REPRESENTATION, CONFLICT OF INTEREST
C36.1 - ATTEMPTS TO MONITOR THE INVESTIGATION
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C61 - INJUNCTIVE RELIEF
1
US v Tosie
336 F. Supp. 1051
EDMO
1971
29 AFTR 2d 72-1012
72-1 USTC 9360
C33 - COLLECTION SUMMONSES - SECTION 7609(C)(2)
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C60 - ENFORCEMENT DENIED
1
US v Toy National Bank
NDIA
1979
43 AFTR 2d 79-954
79-1 USTC 9344
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C3 - TAX PROTESTORS
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C34 - STANDING TO INTERVENE
1
US v Trails End Motel, Inc. (Three cases)
657 F. 2d 1169
10th CIR
1981
49 AFTR 2d 82-448
82-1 USTC 9179
C58.0 - NO STAY PENDING APPEAL
C58.1 - MOOTNESS
C62 - SUPPRESSION RELIEF
1
US v Transcontinental Artist Corp.
SDTX
1975
37 AFTR 2d 76-872
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
1
US v Tratner
511 F. 2d 248
7th CIR
1975
35 AFTR 2d 75-752
75-1 USTC 9259
C4.0 - FOURTH AMENDMENT - GENERAL
C14.2 - EVIDENCE QUESTIONS, FEDERAL RULES OF EVIDENCE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C38.1 - IN CAMERA EXAMINATIONS
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Traverse City State Bank
WDMI
1981
47 AFTR 2d 81-610
81-1 USTC 9162
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C55 - MAGISTRATES, COMMISSIONERS
1
US v Traynor
611 F. 2d 809
10th CIR
1979
45 AFTR 2d 80-507
80-1 USTC 9166
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C34 - STANDING TO INTERVENE
C36.1 - ATTEMPTS TO MONITOR THE INVESTIGATION
1
US v Trevose Federal Savings & Loan Association
EDPA
1981
81-2 USTC 9492
C4.0 - FOURTH AMENDMENT - GENERAL
C8.1 - SCOPE OF SUMMONS POWER-GRAND JURY ANALOGY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C51.0 - RELEVANCE, MATERIALITY
1
US v Troupe
317 F. Supp. 414
WDMO
1970
26 AFTR 2d 70-5536
71-1 USTC 9124
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
317 F. Supp. 416
WDMO
1970
26 AFTR 2d 70-5441
70-2 USTC 9583, 9610
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
affirmed
438 F. 2d 117
8th CIR
1971
27 AFTR 2d 71-660
71-1 USTC 9222
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
1
US v Troy's Welding Shop, Inc.
10th CIR
1975
35 AFTR 2d 75-1314
75-1 USTC 9357
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
cert. denied
423 U.S. 893
S.CT.
1975
1
US v Tsukuno
341 F. Supp. 839
NDIL
1972
30 AFTR 2d 72-5257
72-2 USTC 9631
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
reversed and remanded without opinion
478 F. 2d 1406
7th CIR
1973
1
Tucker v Hubner
129 F. Supp. 110
SDCA
1955
47 AFTR 484
55-1 USTC 9311
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C35 - STANDING TO DEFEND
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C51.0 - RELEVANCE, MATERIALITY
C57 - CONTEMPT - SECTION 7604(B)
contempt order set aside and cause remanded; rehearing denied, Hubner v
Tucker
245 F. 2d 35
9th CIR
1957
51 AFTR 494
57-1 USTC 9362
C4.0 - FOURTH AMENDMENT - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.1 - ADEQUACY OF PLEADINGS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C34 - STANDING TO INTERVENE
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C51.0 - RELEVANCE, MATERIALITY
C57 - CONTEMPT - SECTION 7604(B)
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
US v Tudor Associates, Ltd., II
DIMA
1980
47 AFTR 2d 81-318
80-2 USTC 9727
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C55 - MAGISTRATES, COMMISSIONERS
C59.2 - USE RESTRICTIONS
C71 - TAX SHELTERS
1
In re Turner
SDNY
1962
9 AFTR 2d 1561
62-1 USTC 9457
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C61 - INJUNCTIVE RELIEF
affirmed
309 F. 2d 69
2d CIR
1962
10 AFTR 2d 5783
62-2 USTC 9764
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C58.0 - NO STAY PENDING APPEAL
C61 - INJUNCTIVE RELIEF
1
US v Turner
NDIL
1973
31 AFTR 2d 73-1020
73-1 USTC 9321
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C51.0 - RELEVANCE, MATERIALITY
affirmed
480 F. 2d 272
7th CIR
1973
32 AFTR 2d 73-5183
73-2 USTC 9489
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C4.4 - FOURTH AMENDMENT - BURDENSOMENESS, OVERBREADTH, VAGUENESS
C5.2 - SELF-INCRIMINATION - WAIVER
C5.3 - SELF-INCRIMINATION - BURDEN OF PROOF, PERSUASION
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C31 - JOHN DOE SUMMONSES - SECTION 7609(F)
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C52 - REQUIRED RECORDS - SECTION 6001
1
US v Union First National Bank of Washington, D.C.
DIDC
1980
45 AFTR 2d 80-1427
80-1 USTC 9379
C4.0 - FOURTH AMENDMENT - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C24 - SECTION 7609 - GENERAL
C30 - SECTION 7609 - FINANCIAL INSTITUTIONS
C34 - STANDING TO INTERVENE
C51.0 - RELEVANCE, MATERIALITY
1
US v Union National Bank
363 F. Supp. 629
WDPA
1973
32 AFTR 2d 73-6181
74-1 USTC 9117
C1 - FIRST AMENDMENT
C3 - TAX PROTESTORS
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C16 - OTHER STATUTORY OBJECTIONS
C34 - STANDING TO INTERVENE
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
US v Union National Bank
371 F. Supp. 763
WDPA
1974
34 AFTR 2d 74-5927
74-2 USTC 9645
C1 - FIRST AMENDMENT
C3 - TAX PROTESTORS
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C34 - STANDING TO INTERVENE
C61 - INJUNCTIVE RELIEF
affirmed without opinion
506 F. 2d 1053
3d CIR
1974
1
Union Packing Co. v Commissioner
T.C.
1955
P-H Memo T.C. 55,308
14 T.C.M. 1188
affirmed in part and reversed and remanded in part sub nom. Union Stock
Farms v Commissioner
265 F. 2d 712
9th CIR
1959
3 AFTR 2d 952
59-1 USTC 9317
C14.2 - EVIDENCE QUESTIONS, FEDERAL RULES OF EVIDENCE
1
US v United Distillers Products Corp.
64 F. Supp. 978
DICT
1946
34 AFTR 1198
46-1 USTC 9154
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
affirmed
156 F. 2d 872
2d CIR
1946
35 AFTR 44
46-2 USTC 9327
C4.0 - FOURTH AMENDMENT - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
1
US Aluminum Siding Corp. v Eshleman
170 F. Supp. 12
NDIL
1958
3 AFTR 2d 467
59-1 USTC 9160
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C60 - ENFORCEMENT DENIED
C61 - INJUNCTIVE RELIEF
1
United States Holding Co. v Commissioner
44 T.C. 323
T.C.
1965
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Universal Life Convalescent Center Church
NDOH
1980
46 AFTR 2d 80-5614
80-2 USTC 9651
C1 - FIRST AMENDMENT
C2 - EXEMPT ORGANIZATIONS, CHURCHES, MINISTERS - SECTION 7605(C)
C14.1 - ADEQUACY OF PLEADINGS
C51.0 - RELEVANCE, MATERIALITY
appeal pending
6th CIR
1980
stay pending appeal vacated
NDOH
1980
47 AFTR 2d 81-609
81-1 USTC 9205
C58.0 - NO STAY PENDING APPEAL
1
University Savings Association; US v
666 F. 2d 312
5th CIR
1982
49 AFTR 2d 82-665
82-1 USTC 9178
C3 - TAX PROTESTORS
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C46 - COSTS OF SUIT, ATTORNEY'S FEES
1
In re Upham's Income Tax
18 F. Supp. 737
SDNY
1937
19 AFTR 43
37-1 USTC 9162
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C35 - STANDING TO DEFEND
C61 - INJUNCTIVE RELIEF
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Upjohn Co.
WDMI
1978
41 AFTR 2d 78-796
78-1 USTC 9277, 9437
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C38.1 - IN CAMERA EXAMINATIONS
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C49 - IMPROPER PAYMENTS, SLUSH FUNDS, KICKBACKS, ELEVEN QUESTIONS
C51.0 - RELEVANCE, MATERIALITY
C55 - MAGISTRATES, COMMISSIONERS
affirmed in part, reversed in part, and remanded
6th CIR
1979
44 AFTR 2d 79-5179
79-2 USTC 9457
C14.1 - ADEQUACY OF PLEADINGS
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C49 - IMPROPER PAYMENTS, SLUSH FUNDS, KICKBACKS, ELEVEN QUESTIONS
C51.0 - RELEVANCE, MATERIALITY
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
cert. granted
445 U.S. 925
S.CT.
1980
C14.2 - EVIDENCE QUESTIONS, FEDERAL RULES OF EVIDENCE
reversed and remanded
449 U.S. 383, 101 S. Ct. 677, 66 L. Ed. 2d 584, 49 U.S.L.W. 4093,
1980-81 Trade Cas. 63,797 30 F.R. Serv. 2d 1101
S.CT.
1981
(1981)
47 AFTR 2d 81-523
81-1 USTC 9138
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C49 - IMPROPER PAYMENTS, SLUSH FUNDS, KICKBACKS, ELEVEN QUESTIONS
C60 - ENFORCEMENT DENIED
1
Vallerand v Connett
477 F. Supp. 106
CDCA
1979
44 AFTR 2d 79-6039
79-2 USTC 9669
C9 - ADMINISTRATIVE PROCEDURE ACT
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C61 - INJUNCTIVE RELIEF
affirmed sub nom. Zimmer v Connett
640 F. 2d 208
9th CIR
1981
47 AFTR 2d 81-886
81-1 USTC 9223
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C61 - INJUNCTIVE RELIEF
1
US v Valley Bank
DIID
1974
33 AFTR 2d 74-1017
74-1 USTC 9395
C11 - FAIR CREDIT REPORTING ACT
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C46 - COSTS OF SUIT, ATTORNEY'S FEES
1
US v Van Horne
445 F. Supp. 360
DINE
1978
41 AFTR 2d 78-922
78-1 USTC 9342
C4.0 - FOURTH AMENDMENT - GENERAL
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C58.0 - NO STAY PENDING APPEAL
1
Venn v US
400 F. 2d 207
5th CIR
1968
22 AFTR 2d 5308
68-2 USTC 9518
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.1 - ADEQUACY OF PLEADINGS
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C51.0 - RELEVANCE, MATERIALITY
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
1
US v Vetco, Inc.
644 F. 2d 1324
9th CIR
1981
47 AFTR 2d 81-1540
81-1 USTC 9428
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C16 - OTHER STATUTORY OBJECTIONS
C23 - TAX POOL ANALYSES, INTERNAL AUDIT DOCUMENTS, AUDIT PROGRAMS
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C47 - TAX TREATY SUMMONSES - SECTION 7852(D)
C48 - FOREIGN RECORDS, FOREIGN LAW
C49 - IMPROPER PAYMENTS, SLUSH FUNDS, KICKBACKS, ELEVEN QUESTIONS
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C51.0 - RELEVANCE, MATERIALITY
C52 - REQUIRED RECORDS - SECTION 6001
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C57 - CONTEMPT - SECTION 7604(B)
C58.0 - NO STAY PENDING APPEAL
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
cert. denied
____U.S.____, 70 L. Ed. 2d 639
S.CT.
1981
1
US v Vey
324 F. Supp. 552
WDPA
1971
27 AFTR 2d 71-1133
71-1 USTC 9394
1
Vitello v Alexander
SDCA
1958
3 AFTR 2d 634
59-1 USTC 9254
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C57 - CONTEMPT - SECTION 7604(B)
1
US v Von Goerken
DIMT
1975
36 AFTR 2d 75-5663
75-2 USTC 9751
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
1
Wagner v Wicker
EDMO
1980
46 AFTR 2d 80-5401
80-2 USTC 9506
C33 - COLLECTION SUMMONSES - SECTION 7609(C)(2)
C61 - INJUNCTIVE RELIEF
1
Wall v Lowder
185 F. Supp. 654
MDNC
1960
6 AFTR 2d 5462
60-2 USTC 9650
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C18.1 - LOST OR DESTROYED RECORDS
C60 - ENFORCEMENT DENIED
1
Wall v Mitchell
287 F. 2d 31
4th CIR
1961
7 AFTR 2d 658
61-1 USTC 9244
C4.0 - FOURTH AMENDMENT - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
1
US v Wall Corp.
475 F. 2d 893, 154 U.S. App. D.C. 309
DC CIR
1972
31 AFTR 2d 73-509
73-1 USTC 9122
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
1
US v Waltman
525 F.2d 371
3d CIR
1975
36 AFTR 2d 75-6322
75-2 USTC 9823
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.1 - ADEQUACY OF PLEADINGS
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C52 - REQUIRED RECORDS - SECTION 6001
C58.0 - NO STAY PENDING APPEAL
C62 - SUPPRESSION RELIEF
1
US v Ward
576 F. 2d 243
9th CIR
1978
42 AFTR 2d 78-5272
78-2 USTC 9546
C42 - RIGHT TO COPY, RETURN OF RECORDS
C62 - SUPPRESSION RELIEF
C64.0 - CRIMINAL CASE - GENERAL
1
Warnell v US
291 F. 2d 687
5th CIR
1961
8 AFTR 2d 5024
61-2 USTC 9538
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
Warren v Tate
WDTN
1965
16 AFTR 2d 5130
65-2 USTC 9526
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C21 - OTHER STATE PRIVILEGES
C35 - STANDING TO DEFEND
C61 - INJUNCTIVE RELIEF
1
Wasserman, In re
198 F. Supp. 564
DC CIR
1961
8 AFTR 2d 5808
61-2 USTC 9730
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.1 - ADEQUACY OF PLEADINGS
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C51.2 - METHODS OF PROOF, WORTH & EXPEND, BANK DEP, SOURCE & APPL
1
W. C. Peacock & Company v Pratt
121 Fed. 772
9th CIR
1903
4 AFTR 4097
C4.1 - FOURTH AMENDMENT - CONSTITUTIONALITY OF SUMMONS POWER
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C5.1 - FIFTH AMENDMENT - CONSTITUTIONALITY OF SUMMONS POWER
C5.5 - SELF-INCRIMINATION - BLANKET INVOCATION
C61 - INJUNCTIVE RELIEF
C69 - LEGISLATIVE HISTORY OF SUMMONS PROVISIONS
1
Weeks v IRS
DIID
1972
30 AFTR 2d 72-5691
73-1 USTC 9120
C35 - STANDING TO DEFEND
C61 - INJUNCTIVE RELIEF
1
US v Weingarden
333 F. Supp. 474
EDMI
1971
29 AFTR 2d 72-425
72-1 USTC 9105
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C60 - ENFORCEMENT DENIED
reversed and remanded for enforcement
473 F. 2d 454
6th CIR
1973
31 AFTR 2d 73-767
73-1 USTC 9210
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C22 - ACCOUNTING WORKPAPERS
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
1
US v Weir
EDMI
1976
37 AFTR 2d 76-882
76-1 USTC 9315
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.1 - IN CAMERA EXAMINATIONS
1
Wemple v Jerden
NDIL
1974
35 AFTR 2d 75-399
74-2 USTC 9847
C35 - STANDING TO DEFEND
C61 - INJUNCTIVE RELIEF
1
US v Werner
442 F. Supp. 238
SDNY
1977
41 AFTR 2d 78-1106
78-1 USTC 9354
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
1
US v West Saginaw Plaza Shopping Center
WDMI
1979
43 AFTR 2d 79-1196
79-1 USTC 9365
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C55 - MAGISTRATES, COMMISSIONERS
C62 - SUPPRESSION RELIEF
1
White v Boyle
390 F. Supp. 514
WDVA
1975
35 AFTR 2d 75-918
75-1 USTC 9381
C1 - FIRST AMENDMENT
C3 - TAX PROTESTORS
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C61 - INJUNCTIVE RELIEF
C63 - TORT SUITS, DAMAGES
affirmed
538 F. 2d 1077
4th CIR
1976
38 AFTR 2d 76-5573
76-2 USTC 9597
C1 - FIRST AMENDMENT
C3 - TAX PROTESTORS
C61 - INJUNCTIVE RELIEF
C63 - TORT SUITS, DAMAGES
1
White v Loury
NDOH
1978
43 AFTR 2d 79-439
79-1 USTC 9365
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C63 - TORT SUITS, DAMAGES
1
White v Stone
NDGA
1977
39 AFTR 2d 77-1034
77-1 USTC 9381
C24 - SECTION 7609 - GENERAL
C34 - STANDING TO INTERVENE
C60 - ENFORCEMENT DENIED
C61 - INJUNCTIVE RELIEF
(same case) reprinted
39 AFTR 2d 77-1103
1
US v White
301 F. Supp. 1129
DIRI
1969
23 AFTR 2d 69-1334
69-1 USTC 9358
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
1
US v White
309 F. Supp. 508
WDPA
1970
25 AFTR 2d 70-1262
70-1 USTC 9424
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
affirmed per curiam
434 F. 2d 1050
3d CIR
1970
26 AFTR 2d 70-5955
71-1 USTC 9122
1
US v White
326 F. Supp. 459
SDTX
1971
28 AFTR 2d 71-5388
71-2 USTC 9577
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C22 - ACCOUNTING WORKPAPERS
C34 - STANDING TO INTERVENE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.1 - IN CAMERA EXAMINATIONS
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
affirmed
477 F. 2d 757
5th CIR
1973
31 AFTR 2d 73-1151
73-1 USTC 9362
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C22 - ACCOUNTING WORKPAPERS
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
affirmed per curiam on rehearing, en banc
487 F. 2d 1335
5th CIR
1973
33 AFTR 2d 74-312
73-2 USTC 9802
cert. denied
419 U.S. 872
S.CT.
1974
1
US v White Agency
WDMI
1979
43 AFTR 2d 79-691
79-1 USTC 9265
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C27 - SECTION 7609 - BROKERS
C34 - STANDING TO INTERVENE
C55 - MAGISTRATES, COMMISSIONERS
Magistrate's recommendation affirmed by District Court
WDMI
1979
44 AFTR 2d 79-5019
79-1 USTC 9300
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C24 - SECTION 7609 - GENERAL
C27 - SECTION 7609 - BROKERS
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C55 - MAGISTRATES, COMMISSIONERS
1
Whitesel v IRS
SDOH
1974
33 AFTR 2d 74-1317
74-1 USTC 9404
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C61 - INJUNCTIVE RELIEF
1
US v Whitley
EDNC
1978
41 AFTR 2d 78-1387
78-1 USTC 9383
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C38.1 - IN CAMERA EXAMINATIONS
C55 - MAGISTRATES, COMMISSIONERS
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
1
US v Whitlow
MDFL
1974
33 AFTR 2d 74-1212
74-1 USTC 9385
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C19 - ACCOUNTANT-CLIENT PRIVILEGE
C35 - STANDING TO DEFEND
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C46 - COSTS OF SUIT, ATTORNEY'S FEES
1
US v Widelski
EDMI
1970
26 AFTR 2d 70-5730
70-2 USTC 9675
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C39.1 - RETAINED COPIES OF RECORDS FILED WITH GOVT, IN GOVT POSS
C51.0 - RELEVANCE, MATERIALITY
C51.1 - RECORDS OUTSIDE THE YEARS UNDER INVESTIGATION
C58.0 - NO STAY PENDING APPEAL
affirmed
452 F. 2d 1
6th CIR
1971
28 AFTR 2d 71-6183
72-1 USTC 9134
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C35 - STANDING TO DEFEND
cert. denied
406 U.S. 918
S.CT.
1972
1
Wild v Brewer
(See also Wild v US)
329 F. 2d 924
9th CIR
1964
13 AFTR 2d 1077
64-1 USTC 9348
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C57 - CONTEMPT - SECTION 7604(B)
C58.0 - NO STAY PENDING APPEAL
C60 - ENFORCEMENT DENIED
reversed on rehearing, District Court affirmed
9th CIR
1964
13 AFTR 2d 1622
64-2 USTC 9535
cert. denied
379 U.S. 914
S.CT.
1964
1
Wild v US
(See also Wild v Brewer)
362 F. 2d 206
9th CIR
1966
17 AFTR 2d 1309
66-2 USTC 9500
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
1
US v Will
NDOH
1980
46 AFTR 2d 80-6047
80-2 USTC 9776
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.1 - SOLE CRIMINAL PURPOSE, IMPROPER PURPOSE
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C39.2 - INFORMATION ALREADY IN POSSESSION OF GOVERNMENT
C51.0 - RELEVANCE, MATERIALITY
affirmed
____ F. 2d ____
6th CIR
1980
49 AFTR 2d 82-768
82-1 USTC 9215
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C38.1 - IN CAMERA EXAMINATIONS
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C58.2 - STAYS PENDING APPEAL
1
In re William H. Pflaumer & Sons, Inc.
53 F.R.D. 464
EDPA
1971
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C44 - PARALLEL INVESTIGATION, STRIKE FORCE INVOLVEMENT
C64.1 - CRIMINAL CASE - FEDERAL RULES OF CRIMINAL PROCEDURE
1
Williams v US
337 F. Supp. 1114
SDNY
1971
29 AFTR 2d 72-454
72-1 USTC 9149
C4.0 - FOURTH AMENDMENT - GENERAL
C21 - OTHER STATE PRIVILEGES
C51.0 - RELEVANCE, MATERIALITY
C51.1 - RECORDS OUTSIDE THE YEARS UNDER INVESTIGATION
C60 - ENFORCEMENT DENIED
dismissed and vacated without opinion
486 F. 2d 1397
2d CIR
1972
1
Williams v US
WDTX
1980
46 AFTR 2d 80-5906
80-2 USTC 9740
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Williams
381 F. Supp. 492
SDAL
1974
34 AFTR 2d 74-5357
74-2 USTC 9561
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C46 - COSTS OF SUIT, ATTORNEY'S FEES
1
US v Williams
WDKY
1978
41 AFTR 2d 78-1275
C61 - INJUNCTIVE RELIEF
affirmed
636 F. 2d 1220
6th CIR
1980
47 AFTR 2d 81-489
81-1 USTC 9112
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C61 - INJUNCTIVE RELIEF
1
US v Wills
475 F. Supp. 492
MDFL
1979
44 AFTR 2d 79-5643
80-1 USTC 9189
C12 - RIGHT TO FINANCIAL PRIVACY ACT, PRIVACY ACT - SECTION 7852(E)
C13 - FREEDOM OF INFORMATION ACT
1
US v Willson
436 F. 2d 969
6th CIR
1971
27 AFTR 2d 71-432
71-1 USTC 9151
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C43.0 - VIOL INT PROC, GOVT MISCON, IMPROP DISCLO - 6103, 7213, 7217
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C58.0 - NO STAY PENDING APPEAL
1
US v Wisnowski
580 F. 2d 149
5th CIR
1978
42 AFTR 2d 78-5961
78-2 USTC 9699
C55 - MAGISTRATES, COMMISSIONERS
C57 - CONTEMPT - SECTION 7604(B)
C60 - ENFORCEMENT DENIED
rehearing denied
585 F. 2d 520
5th CIR
1978
1
In re Fred R. Witte, Center Glass No. 3
544 F. 2d 1026
9th CIR
1976
38 AFTR 2d 76-6095
76-2 USTC 9761
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C35 - STANDING TO DEFEND
1
US v Wodtke
543 F. 2d 43
8th CIR
1976
41 AFTR 2d 78-1086
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C57 - CONTEMPT - SECTION 7604(B)
1
US v Wolf & Co.
DC CIR
1976
38 AFTR 2d 76-5258
76-2 USTC 9505
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C34 - STANDING TO INTERVENE
1
US v Wolff
SDFL
1966
18 AFTR 2d 5117
66-2 USTC 9597
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
C58.0 - NO STAY PENDING APPEAL
1
In re Wolrich
84 F. Supp. 481
SDNY
1949
37 AFTR 1602
49-2 USTC 9339
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C16 - OTHER STATUTORY OBJECTIONS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C50 - TIME AND PLACE OF EXAMINATION - SECTION 7605(A)
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C57 - CONTEMPT - SECTION 7604(B)
1
In re Wood
123 F. Supp. 297
WDKY
1954
46 AFTR 338
54-2 USTC 9631
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.1 - ADEQUACY OF PLEADINGS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C52 - REQUIRED RECORDS - SECTION 6001
C61 - INJUNCTIVE RELIEF
(motion to quash)
130 F. Supp. 121
WDKY
1955
47 AFTR 593
55-1 USTC 9363
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
(enforcement hearing)
1
US v Wood
435 F. Supp. 870
WDKY
1977
41 AFTR 2d 78-395
77-2 USTC 9754
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
C24 - SECTION 7609 - GENERAL
C35 - STANDING TO DEFEND
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
US v Woodbridge Medical Center, Inc.
EDVA
1979
45 AFTR 2d 80-590
80-1 USTC 9206
1
US v Wozniak
381 F. 2d 764
6th CIR
1967
20 AFTR 2d 5283
67-2 USTC 9606
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.1 - ADEQUACY OF PLEADINGS
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
Wright v Detwiler
241 F. Supp. 753
WDPA
1964
16 AFTR 2d 5018
65-2 USTC 9605
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C59.0 - SUMMONS MODIFIED, EXPANDED, RESTRICTED
affirmed per curiam
345 F. 2d 1012
3d CIR
1965
16 AFTR 2d 5021
65-2 USTC 9606
1
US v Wright Motor Co., Inc
NDAL
1974
34 AFTR 2d 74-6236
74-2 USTC 9833
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C37.1 - INVESTIGATIVE FILE PRIVILEGE
C60 - ENFORCEMENT DENIED
affirmed
536 F. 2d 1090
5th CIR
1976
38 AFTR 2d 76-5597
76-2 USTC 9605
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C34 - STANDING TO INTERVENE
C37.0 - DISCOVERY, RESTRICTIONS ON DISCOVERY
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C58.0 - NO STAY PENDING APPEAL
rehearing denied without opinion
542 F. 2d 576
5th CIR
1976
1
US v Wyatt
SDTX
1978
42 AFTR 2d 78-5114
78-1 USTC 9460
C4.0 - FOURTH AMENDMENT - GENERAL
C49 - IMPROPER PAYMENTS, SLUSH FUNDS, KICKBACKS, ELEVEN QUESTIONS
C60 - ENFORCEMENT DENIED
reversed and remanded
637 F. 2d 293
5th CIR.
1981
47 AFTR 2d 81-789
81-1 USTC 9211
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C49 - IMPROPER PAYMENTS, SLUSH FUNDS, KICKBACKS, ELEVEN QUESTIONS
C51.0 - RELEVANCE, MATERIALITY
1
X v The Confederation (Swiss) Tax Administration
Swiss Confederation Supreme Court
1970
28 AFTR 2d 71-5510
71-1 USTC 9135
C4.0 - FOURTH AMENDMENT - GENERAL
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C16 - OTHER STATUTORY OBJECTIONS
C47 - TAX TREATY SUMMONSES - SECTION 7852(D)
C48 - FOREIGN RECORDS, FOREIGN LAW
1
X v Confederation (Swiss) Tax Administration
Swiss Confederation Supreme Court
1975
37 AFTR 2d 76-1282
76-1 USTC 9452
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C47 - TAX TREATY SUMMONSES - SECTION 7852(D)
C48 - FOREIGN RECORDS, FOREIGN LAW
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
1
US v Young
215 F. Supp. 202
EDMI
1963
11 AFTR 2d 1538
63-1 USTC 9483
C4.0 - FOURTH AMENDMENT - GENERAL
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C64.0 - CRIMINAL CASE - GENERAL
1
US v Young
EDMI
1976
38 AFTR 2d 76-5073
76-1 USTC 9448
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C20 - ATTORNEY-CLIENT PRIVILEGE, WORK PRODUCT DOCTRINE
1
US v Young
614 F. 2d 243
10th CIR
1980
45 AFTR 2d 80-614
80-1 USTC 9223
C16 - OTHER STATUTORY OBJECTIONS
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C64.0 - CRIMINAL CASE - GENERAL
1
US v Young
EDMI
1981
81-2 USTC 9822
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C18.1 - LOST OR DESTROYED RECORDS
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C57 - CONTEMPT - SECTION 7604(B)
appeal pending
____F. 2d____
6th CIR
1982
1
US v Zack
375 F. Supp. 825
DINV
1974
34 AFTR 2d 74-5096
74-2 USTC 9497
C4.2 - FOURTH AMENDMENT - PROBABLE CAUSE FOR ISSUANCE OF SUMMONS
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C8.0 - SCOPE OF SUMMONS POWER-SECTION 7602
C38.0 - INFORMANTS, INFORMANT PRIVILEGE
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C43.1 - PRESUMPTIONS OF GOV'T REGULARITY, INTEGRITY & GOOD FAITH
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C60 - ENFORCEMENT DENIED
C64.2 - CRIMINAL CASE - SEARCH WARRANTS
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
reversed
521 F. 2d 1366
9th CIR
1975
36 AFTR 2d 75-5485
75-2 USTC 9626
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
C64.2 - CRIMINAL CASE - SEARCH WARRANTS
1
US v Zakutansky
278 F. Supp. 682
NDIN
1968
21 AFTR 2d 633
68-1 USTC 9205
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C22 - ACCOUNTING WORKPAPERS
C35 - STANDING TO DEFEND
C38.1 - IN CAMERA EXAMINATIONS
C41 - FORENSIC PURPOSES, ORIGINAL RECORDS
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
affirmed
401 F. 2d 68
7th CIR
1968
22 AFTR 2d 5453
68-2 USTC 9537
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C22 - ACCOUNTING WORKPAPERS
C35 - STANDING TO DEFEND
C54 - TIME OF ISSUANCE, SUBSEQUENT EVENTS
cert. denied
393 U.S. 1021
S.CT.
1969
1
US v Zenoff
WDWI
1972
32 AFTR 2d 73-5471
73-2 USTC 9696
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
affirmed by unpublished opinion (7th Cir. June 25, 1973)
7th CIR
1973
1
Ziegler v Commissioner
T.C.
1952
P-H Memo T.C. 52,171
11 T.C.M. 572
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
affirmed per curiam
207 F. 2d 784
6th CIR
1953
44 AFTR 553
53-2 USTC 9592
1
Zimmer v Cornett
9th CIR
1981
47 AFTR 2d 81-886
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
1
Zimmerman v Spears
565 F. 2d 310
5th CIR
1977
41 AFTR 2d 78-480
78-1 USTC 9223
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C7 - OTHER CONSTITUTIONAL OBJECTIONS
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C14.1 - ADEQUACY OF PLEADINGS
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
C57 - CONTEMPT - SECTION 7604(B)
C63 - TORT SUITS, DAMAGES
1
US v Zimmerman
415 F. Supp. 1380
WDTX
1976
39 AFTR 2d 77-301
76-2 USTC 9701
C14.0 - FEDERAL RULES OF CIVIL PROCEDURE
C40 - NECESSITY FOR HEARING, SUMMARY JUDGMENT - SECTION 7609(H)(2)
C56 - SERVICE OF PROCESS, IN PERSONAM JURISDICTION - SECTION 7603
C57 - CONTEMPT - SECTION 7604(B)
C58.0 - NO STAY PENDING APPEAL
C67 - RECITATION OF SUMMONS DUCES TECUM PROVISIONS
affirmed
554 F. 2d 474
5th CIR
1977
1
Zimmermann v Wilson
EDPA
1935
16 AFTR 1070
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C61 - INJUNCTIVE RELIEF
reversed with instructions to reinstate injunction
81 F. 2d 847
3d CIR
1936
17 AFTR 434
36-1 USTC 9118
C4.3 - FOURTH AMENDMENT - SUMMONS AS UNREASONABLE SEARCH AND SEIZURE
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C35 - STANDING TO DEFEND
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C60 - ENFORCEMENT DENIED
C61 - INJUNCTIVE RELIEF
C64.4 - CRIMINAL CASE - SECTION 7210
injunction on remand denied
25 F. Supp. 75
EDPA
1938
21 AFTR 1030
38-2 USTC 9525
C4.0 - FOURTH AMENDMENT - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C39.0 - SECOND INSPECTION, UNNECESSARY EXAMINATION - SECTION 7605(B)
C46 - COSTS OF SUIT, ATTORNEY'S FEES
C61 - INJUNCTIVE RELIEF
affirmed
105 F. 2d 583
3d CIR
1939
23 AFTR 220
39-2 USTC 9540
C4.0 - FOURTH AMENDMENT - GENERAL
C15 - STATUTES OF LIMITATIONS, LACHES; DEFENSE OF
C18.0 - POSSESSION, CUSTODY, CONTROL, OWNERSHIP
C21 - OTHER STATE PRIVILEGES
C35 - STANDING TO DEFEND
1
US v Zions First National Bank
(See also Lounsbury v Zions First National Bank)
DIUT
1975
36 AFTR 2d 75-5297
75-2 USTC 9581
C4.0 - FOURTH AMENDMENT - GENERAL
C5.0 - FIFTH AMENDMENT SELF-INCRIMINATION - GENERAL
C6.0 - FIFTH AMENDMENT DUE PROCESS, ABUSE OF PROCESS
C14.1 - ADEQUACY OF PLEADINGS
C16 - OTHER STATUTORY OBJECTIONS
C34 - STANDING TO INTERVENE
C35 - STANDING TO DEFEND
C45 - COSTS OF COMPLIANCE, SECTION 7610, LIABILITY FOR COMPLIANCE
1
US v Zudick
(See also US v DeGrosa)
405 F. 2d 929
3d CIR
1969
23 AFTR 2d 69-407
69-1 USTC 9155
C53 - RES JUDICATA, COLLATERAL ESTOPPEL
cert. denied
394 U.S. 973
S.CT.
1969
1