1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 266 F.Supp.
  5. 266 F.Supp. 593 (1966)
 

UNITED STATES v. HIGGINS

Civ. A. No. 535.

266 F.Supp. 593 (1966)

UNITED STATES of America and John J. Anetakis, Special Agent, Internal Revenue Service, v. James C. HIGGINS.

United States District Court S. D. West Virginia, Beckley Division.

November 3, 1966.

Attorney(s) appearing for the Case

W. Warren Upton, Asst. U. S. Atty., Charleston, W. Va., for petitioners.

James C. Higgins and John H. Gorman, Beckley, W. Va., for respondent.

FIELD, Chief Judge.

This is a proceeding under Section 7604(a) of the Internal Revenue Code of 1954 to enforce the production of certain records pursuant to an Internal Revenue Summons served on the respondent under the authority of Section 7602 of the Internal Revenue Code of 1954.

The summons issued on October 19, 1965, sought production of all accounting workpapers and schedules pertaining to all individual and partnership income tax returns of A. A. and...

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