1. Home
  2. Browse Decisions
  3. F.2d
  4. 614 F.2d
  5. 614 F.2d 914 (1980)
 

UNITED STATES v. CORTESE

No. 78-2005.

614 F.2d 914 (1980)

UNITED STATES of America and Joseph A. Dollard, Special Agent, Internal Revenue Service, Plaintiffs-Appellants, v. Americo V. CORTESE, Prothonotary, Court of Common Pleas, Philadelphia County, PB, JB, JJD, LK, SK, MK, SLL, ML-1, ML-2, Intervenors-Defendants. Appeal of UNITED STATES of America.

United States Court of Appeals, Third Circuit.

Decided February 8, 1980.

Attorney(s) appearing for the Case

Daniel F. Ross (argued), M. Carr Ferguson, Gilbert E. Andrews, Joseph M. Gontram, Robert E. Lindsay, Washington, D. C., Peter F. Vaira, Jr., U.S. Atty., Philadelphia, Pa., for plaintiffs-appellants.

Robert C. Daniels (argued), Philip L. Blackman, Adler, Barish, Daniels, Levin, & Creskoff, Philadelphia, Pa., for intervenors-defendants.

Jonathan Vipond, III, Philadelphia, Pa., for Americo V. Cortese.

Before HUNTER, WEIS and GARTH, Circuit Judges.

OPINION OF THE COURT

JAMES HUNTER, III, Circuit Judge.

This case requires us once again to examine the requirement that Internal Revenue Service (IRS) summonses be issued in good faith pursuit of the congressionally authorized purposes of 26 U.S.C. § 7602.1 United States v. LaSalle National Bank, 437 U.S. 298, 318, 98 S.Ct. 2357, 2368, 57 L...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases