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United States Vs. Stuart

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  • US Supreme Court
  • Feb 28, 1989

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55 entries 6 linked 49 unlinked
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  1. United States Vs. Arthur US Supreme Court · Jan 01, 1809
  2. Sumitomo Shoji America, Inc. Vs. Avagliano US Supreme Court · Jun 15, 1982
  3. Nielsen Vs. Johnson US Supreme Court · Feb 18, 1929
  4. United States Vs. Bisceglia US Supreme Court · Feb 19, 1975
  5. Kolovrat Vs. Oregon US Supreme Court · May 01, 1961
  6. Air France Vs. Saks US Supreme Court · Mar 04, 1985
  7. U.S. 353 (1989) U.S. Supreme Court United States v. Stuart
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  8. U.S. 353 (1989) United States v. Stuart
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  9. So long as the IRS satisfies Page 489 U. S. 354 the requirements of good faith set forth in United States v. Powell
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  10. summons, the IRS' affidavits plainly satisfied the requirements of good faith set forth in United States v. Powell
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  11. with a view to criminal prosecution outside the United States. The elements of good faith outlined in United States v. Powell
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  12. Page 489 U. S. 355 supra, do not constitute such a restriction, nor does the reasoning in United States v. LaSalle
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  13. long as the summons meets statutory requirements and is issued in good faith, as we defined that term in United States v. Powell
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  14. in good faith. The Court of Appeals further stated that the elements of good faith we described in United States v. Powell
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  15. rather, in light of our subsequent decision in United States v. LaSalle
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  16. resolve a conflict between the Ninth Circuit's decision in this case and the Second Circuit's holding in United States v. Manufacturers
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  17. Traders Trust Co., 703 F.2d 47 (1983). We now reverse. II A In United States v. Powell
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  18. Id. at 379 U. S. 58 . See also United States v. Bisceglia
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  19. of good faith we set forth in Powell and have repeatedly reaffirmed. See, e.g., Tiffany Fine Arts, Inc. v. United
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  20. c) supports this conclusion. Prior to its enactment, we held in United States v. LaSalle
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  21. U. S. 176 , 457 U. S. 180 (1982), quoting Maximov v. United
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  22. with a view to criminal prosecution outside the United States. The elements of good faith we outlined in United States v. Powell
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  23. U. S. 48 (1964), do not contain such a restriction. Nor does our reasoning in United States v. LaSalle
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  24. Bacardi Corp. of America v. Domenech
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  25. since their conduct generally evinces their understanding of the agreement they signed. See Trans World Airlines, Inc. v. Franklin
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  26. Factor v. Laubenheimer
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  27. Sumitomo, 457 U.S. at 457 U. S. 184 -185. See also Kolovrat v. Oregon
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  28. under the 1942 Convention. So long as the IRS itself acts in good faith, as that term was explicated in United States v. Powell
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  29. Supp. 1 1985). See also McKibbon v. Queen
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  30. of grand juries in Canada). Other common law countries have eliminated the grand jury as well. See, e.g., Saywell v. Attorney-General
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  31. Scheim & Cantillon Ross, Stuart v. United
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  32. said in the earlier case that the Court cites as authority for its approach. In Sumitomo Shoji America, Inc. v. Avagliano
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  33. their obvious meaning effects a result inconsistent with the intent or expectations of its signatories.' . . . Maximov v. United
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  34. Maximov v. United
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  35. Rainbow Navigation, Inc. v. Department
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  36. construction is that an agreement's language is the best evidence of its purpose and its parties' intent. In Rocca v. Thompson
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  37. ambiguous have we found it appropriate to give authoritative effect to extratextual materials. See, e.g., Air France v. Saks
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  38. New York Indians v. United
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  39. they become part of the treaty and of the law of the United States, see Northwestern Bands of Shoshone Indians v. United
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  40. or amend it as a matter of internal law by simply enacting inconsistent legislation. La Abra Silver Mining Co. v. United
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  41. for the District of Columbia, in successive phases of the same controversy, last May, see Rainbow Navigation, Inc. v. Department
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  42. of Navy, 686 F.Supp. 354 (1988), and last November, see Rainbow Navigation, Inc. v. Department
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  43. U.S. Supreme Court United States v. Stuart
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  44. United States v. LaSalle
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  45. United States v. Manufacturers
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  46. II A In United States v. Powell
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  47. Tiffany Fine Arts, Inc. v. United
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  48. See Trans World Airlines, Inc. v. Franklin
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  49. McKibbon v. Queen
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  50. Saywell v. Attorney-General
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