UNITED STATES v. JOHN G. MUTSCHLER & ASSOC., INC.

No. 84-5009.

734 F.2d 363 (1984)

UNITED STATES of America and Allen Roniss, Chief, Employee Plans, Chicago District of the Internal Revenue Service, Appellees, v. JOHN G. MUTSCHLER & ASSOCIATES, INC., Appellant. Actuarial and Benefits Consultants, Inc.

United States Court of Appeals, Eighth Circuit.

Decided May 8, 1984.


Attorney(s) appearing for the Case

Henson & Efron, P.A., Stanley Efron, Stephen L. Hopkins, Sarah McKenzie, Minneapolis, Minn., for appellant.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Charles E. Brookhart, William A. Whitledge, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellees; James M. Rosenbaum, U.S. Atty., Minneapolis, Minn., of counsel.

Before LAY, Chief Judge, and HEANEY and BOWMAN, Circuit Judges.


HEANEY, Circuit Judge.

John Mutschler and Associates, Inc. (JMA), appeals from a district court1 order enforcing a third-party, John Doe summons issued by the Internal Revenue Service (IRS). We agree with the district court that JMA's opposition to the enforcement of the summons should be governed by the criteria set forth in United States v. Powell, 379 U.S. 48, 57-58, 85 S.Ct. 248, 254-255, 13 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