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Donaldson Vs. United States

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  • US Supreme Court
  • Jan 25, 1971

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66 entries 3 linked 63 unlinked
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  1. United States Vs. Hayes US Supreme Court · Feb 24, 2009
  2. United States Vs. Giordano US Supreme Court · May 13, 1974
  3. United States Vs. Kordel US Supreme Court · Feb 24, 1970
  4. Donaldson v. United
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  5. States - 400 U.S. 517 (1971) U.S. Supreme Court Donaldson v. United
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  6. States, 400 U.S. 517 (1971) Donaldson v. United
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  7. the two cases for purposes of appeal and granted stays pending appeal. The Fifth Circuit affirmed. United States v. Mercurio
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  8. and enforcement of the revenue laws, and because the courts of appeals have differed in their reading of Reisman v. Caplin
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  9. an internal revenue summons issued under the Revenue Act of 1921 and directed to a third-party bank. First Nat. Bank v. United
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  10. States, 267 U.S. 576 (1925), aff'g 295 F. 142, 143 (SD Ala.1924). See also United States v. First
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  11. Nat. Bank, 274 F.Supp. 283, 284 (ED Ky.1967), aff'd sub nom. Justice v. United
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  12. States, 390 U. S. 199 (1968), and United States v. Shlom
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  13. Ten months later the Court decided United States v. Powell
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  14. U. S. 48 (1964), and its companion case, Ryan v. United
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  15. any appropriate ground. It was also stated that the burden of showing an abuse of the court's process is on the taxpayer. v. With
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  16. rights of the party summoned are protected and an adversary hearing, if requested, is made available. United States v. Gajewski
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  17. Venn v. United
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  18. McGarry's, Inc. v. Rose
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  19. opposing equities is called for. We, thus, are not in agreement with the holdings or implications in United States v. Benford
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  20. United States v. Bank
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  21. and Justice v. United
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  22. F.2d at 1218, and in In re Cole, 342 F.2d 5, 7-8 (CA2), cert. denied, 381 U.S. 950 (1965), and O'Donnell v. Sullivan
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  23. always assert that interest or that claim in due course at its proper place in any subsequent trial. Cf. United States v. Blue
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  24. that the material is sought for the improper purpose of obtaining evidence for use in a criminal prosecution, Boren v. Tucker
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  25. of the Reisman dictum. This is evident from the fact that the dictum itself embraces the citation of Boren v. Tucker
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  26. CA9 1956), an opinion in which, at the pages cited, the Ninth Circuit very carefully distinguished United States v. O'Connor
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  27. of distinction, for civil as compared with criminal purposes, at the point of a special agent's appearance. See Mathis v. United
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  28. for.prosecution. We refuse to draw that line and thus to stultify enforcement of federal law. See United States v. Kordel
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  29. and O'Donnell v. Sullivan
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  30. F.2d 43, 44 (CA1 1966), with United States v. Benford
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  31. Wild v. United
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  32. McGarry v. Riley
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  33. Sanford v. United
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  34. United States v. Chikata
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  35. United States v. DeGrosa
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  36. F.2d 926, 928 (CA3), cert. denied sub nom. Zudick v. United
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  37. United States v. First
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  38. Nat. Bank, 274 F.Supp. 283, 285 (ED Ky.1967), aff'd sub nom. Justice v. United
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  39. United States v. Erdner
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  40. United States v. Michigan
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  41. Howfield, Inc. v. United
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  42. United States v. Ruggeiro
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  43. F.2d 1069, 1070 (CA9 1970), petition for certiorari pending sub nom. Kyriaco v. United
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  44. United States v. Roundtree
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  45. F.2d 845, 851 (CA5 1969). See United States v. O'Connor
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  46. of his constitutional rights if a third party were ordered to produce records belonging to the taxpayer. United States v. Kordel
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  47. U.S. Supreme Court Donaldson v. United
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  48. United States v. Mercurio
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  49. of Reisman v. Caplin
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  50. First Nat. Bank v. United
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