1. Home
  2. Browse Decisions
  3. F.2d
  4. 712 F.2d
  5. 712 F.2d 1363 (1983)
 

UNITED STATES v. GOTTLIEB

No. 82-5555.

712 F.2d 1363 (1983)

UNITED STATES of America and Edward H. Jackson, Revenue Agent, Internal Revenue Service, Petitioners-Appellants, v. Herbert GOTTLIEB and the Florida Trade Exchange, Inc., Respondents-Appellees.

United States Court of Appeals, Eleventh Circuit.

August 22, 1983.

Attorney(s) appearing for the Case

Glenn L. Archer, Michael L. Paup, Charles E. Brookhart, William A. Whitledge, Tax Div., Dept. of Justice, Washington, D.C., for petitioners-appellants.

Clifton Peter Rose, Williams & Jensen, Washington, D.C., for respondents-appellees.

Before JOHNSON and ANDERSON, Circuit Judges, and COLEMAN, Senior Circuit Judge.

R. LANIER ANDERSON, III, Circuit Judge:

This is another in a series of cases involving summonses issued by the Internal Revenue Service ("IRS") to obtain the names and addresses of the members of various barter exchanges during the course of audits of the exchanges. The district court refused to enforce the summons on the ground that the IRS had not complied with the special provisions for John Doe summonses set forth in 26 U.S.C.A. § 7609(f) (West Supp.1983...

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