GRODER v. U.S.

No. 86-2054.

816 F.2d 139 (1987)

Martin G. GRODER, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided April 9, 1987.


Attorney(s) appearing for the Case

Carolyn Johnson Woodruff (James N. Duggins, Jr., J. Reed Johnston, Jr., Tuggle, Duggins, Meschan & Elrod, P.A., Greensboro, N.C., on brief), for appellant.

Steven W. Parks (Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup, William A. Whitledge, Washington, D.C., Kenneth W. McAllister, U.S. Atty., Greensboro, N.C., on brief), for appellee.

Before WIDENER and WILKINSON, Circuit Judges, and MAXWELL, Chief United States District Judge for the Northern District of West Virginia, sitting by designation.


WILKINSON, Circuit Judge:

Martin Groder appeals the district court's denial of his motion to quash certain Internal Revenue Service (IRS) summonses requiring the production of records held by several savings institutions. He asserts that the district court erred in not holding that the IRS violated appellant's due process rights by failing to follow its own administrative procedures governing referral of a taxpayer's case for fraud investigation. Appellant further...

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