green
Positive treatment
3.0 score
Top citers, strongest first. 6 distinct citers.
How cited ↗
discussed
Cited "see"
United States v. French
See Hinchcliff v. Clarke, 371 F.2d 697 (6th Cir. 1967), cert. denied 387 U.S. 941 , 87 S.Ct. 2073 , 18 L.Ed.2d 1327 in which the circuit court held that the fourth and fifth amendments do not bar summonses for financial records relevant to a civil proceeding for collection of income taxes.
discussed
Cited "see"
United States v. Robert R. Krilich
See Hinchcliff v. Clarke, 371 F.2d 697 , 700 (6th Cir.), certiorari denied, 387 U.S. 941 , 87 S.Ct. 2073 , 18 L.Ed.2d 1327 (1967); Bouschor v. United States, 316 F.2d 451, 457 (8th Cir. 1963); cf. Geurkink v. United States, 354 F.2d 629 (7th Cir. 1965); DeMasters v. Arend, 313 F.2d 79 , 86 (9th Cir. 1963).
discussed
Cited "see, e.g."
United States of America and William F. Conlon, Revenue Agent Internal Revenue Service v. Balanced Financial Management, Inc. And Kelley W. Crider, United States of America and William F. Conlon, Revenue Agent, Internal Revenue Service v. Balanced Financial Management, Inc. And Kelley W. Crider
Sec. 7605 (b). 4 37 In Powell, Senator Penrose, the manager of the bill in which Sec. 7605(b) first appeared, is quoted as saying that the purpose of Sec. 7605(b) is to prevent "unnecessary visits and inquisitions [by tax examiners] after a thorough examination is supposed to have been had." Powell, 379 U.S. at 54 , 85 S.Ct. at 253 . "[T]he standard is whether the examination or investigation sought by the IRS is unnecessarily duplicative of some prior examination." United States v. Davey, 543 F.2d 996, 1000 (2d Cir.1976); see also Hinchcliff v. Clarke, 371 F.2d 697, 700 (6th Cir.), cert. deni…
discussed
Cited "see, e.g."
United States v. Balanced Financial Management, Inc.
In a related argument the taxpayers contend that the IRS summons should not be enforced because it is being used in a duplicative, unnecessary examination of the same taxpayer for identical purposes and therefore is a simultaneous second examination prohibited by 26 U.S.C. § 7605 (b). 4 In Powell , Senator Penrose, the manager of the bill in which § 7605(b) first appeared, is quoted as saying that the purpose of § 7605(b) is to prevent “unnecessary visits and inquisitions [by tax examiners] after a thorough examination is supposed to have been had.” Powell, 379 U.S. at 54 , 85 S.Ct. at …
cited
Cited "see, e.g."
Jarvis v. Roberts
See e. g., Hinchcliff v. Clarke, 371 F.2d 697 , 700 (5th Cir.) cert. denied, 387 U.S. 941 , 87 S.Ct. 2073 , 18 L.Ed.2d 1327 (1967); United States v. Bray, 546 F.2d 851 (10th Cir. 1976).
cited
Cited "see, e.g."
United States v. Eugene F. House, in No. 74-1450. Appeal of Evelyn M. House in No. 74-1451
See also Hinchcliff v. Clarke, 230 F.Supp. 91, 109 (N.D.Ohio 1963), rev’d, 371 F.2d 697 (6th Cir.), cert. denied, 387 U.S. 941 , 87 S.Ct. 2073 , 18 L.Ed.2d 1327 (1967).
Retrieving the full opinion text from the archive…
Green
v.
Hooey, Judge
v.
Hooey, Judge
No. 1738.
Supreme Court of the United States.
Jun 5, 1967.
387 U.S. 941
Published
Motion for leave to file petition for writ of mandamus denied.