1. Home
  2. Browse Decisions
  3. F.2d
  4. 671 F.2d
  5. 671 F.2d 977 (1982)
 

MATTER OF DOES

No. 80-3584.

671 F.2d 977 (1982)

In the Matter of The Tax Liabilities of John DOES, Members of the Columbus Trade Exchange in the Years 1977 and 1978 United States of America, Petitioner-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided March 3, 1982.

Attorney(s) appearing for the Case

James C. Cissell, U. S. Atty., Richard D. Letts, Asst. U. S. Atty., Columbus, Ohio, John F. Murray, William A. Whitledge, Steven Toscher, M. Carr Ferguson, Trial Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., for the U. S.

David J. Curtin, Washington, D. C., for Members of the Columbus Trade Exchange.

Before EDWARDS, Chief Judge, MARTIN, Circuit Judge, and REED, District Judge.

PER CURIAM.

This case requires us to consider the circumstances under which the Internal Revenue Service may seek to ascertain the identities of unknown taxpayers through the issuance of "John Doe" summonses. A "John Doe" summons is, in essence, a direction to a third party to surrender information concerning taxpayers whose identity is currently unknown to the IRS.

Until 1976, there was no statutory restraint on the Commissioner's use of this device. However...

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