Herbert Kurshan v. Harold G. Riley, Special Agent, Internal Revenue Serv., 484 F.2d 952 (4th Cir. 1973). · Go Syfert
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Herbert Kurshan v. Harold G. Riley, Special Agent, Internal Revenue Serv., 484 F.2d 952 (4th Cir. 1973). Cases Citing This Book View Copy Cite
38 citation events across 12 distinct courts.
Strongest positive: Office of Thrift Supervision, Department of the Treasury v. Walter Dobbs (cadc, 1991-05-03)
Treatment trajectory · 1978 → 2026 · click a year to view as-of
1978 2002 2026
Top citers, strongest first. 10 distinct citers. How cited ↗
discussed Cited as authority (rule) Office of Thrift Supervision, Department of the Treasury v. Walter Dobbs
D.C. Cir. · 1991 · confidence medium
See, e.g., United States v. Patmon, 630 F.2d 458, 459 (6th Cir.1980); United States v. Arthur Andersen & Co., 623 F.2d 720, 722 (1st Cir.), cert. denied, 449 U.S. 1021 , 101 S.Ct. 588 , 66 L.Ed.2d 483 (1980); United States v. Deak-Perera Int’l Banking Corp., 610 F.2d 89 , 89 (2d Cir.1979); SEC v. Laird, 598 F.2d 1162 , 1163 (9th Cir.1979); Barney v. United States, 568 F.2d 116, 117 (8th Cir.1978); Kurshan v. Riley, 484 F.2d 952, 952 (4th Cir.1973); Baldridge v. United States, 406 F.2d 526, 527 (5th Cir.1969).
discussed Cited as authority (rule) United States v. Kersting
9th Cir. · 1989 · confidence medium
See, e.g., United States v. Arthur Andersen & Co., 623 F.2d 720, 725 (1st Cir.), cert. denied, 449 U.S. 1021 , 101 S.Ct. 588 , 66 L.Ed.2d 483 (1980); United States v. Deak-Perera Int'l Banking Corp., 610 F.2d 89 , 89 (2d Cir.1979); Kurshan v. Riley, 484 F.2d 952, 952-53 (4th Cir.1973) (per curiam); United States v. Sherlock, 756 F.2d 1145, 1146-47 (5th Cir.1985); United States v. Patmon, 630 F.2d 458, 459 (6th Cir.1980) (per curiam); United States v. Kis, 658 F.2d 526, 532-34 (7th Cir.1981), ce rt. denied, 455 U.S. 1018 , 102 S.Ct. 1712 , 72 L.Ed.2d 135 (1982); United States v. Equity Farmers …
discussed Cited as authority (rule) United States Court of Appeals, Ninth Circuit
9th Cir. · 1989 · confidence medium
See, e.g., United States v. Arthur Andersen & Co., 623 F.2d 720, 725 (1st Cir.), cert. denied, 449 U.S. 1021 , 101 S.Ct. 588 , 66 L.Ed.2d 483 (1980); United States v. Deak-Perera Int'l Banking Corp., 610 F.2d 89 , 89 (2d Cir.1979); Kurshan v. Riley, 484 F.2d 952, 952-53 (4th Cir.1973) (per curiam); United States v. Sherlock, 756 F.2d 1145, 1146-47 (5th Cir.1985); United States v. Patmon, 630 F.2d 458, 459 (6th Cir.1980) (per curiam); United States v. Kis, 658 F.2d 526, 532-34 (7th Cir.1981), cert. denied, 455 U.S. 1018 , 102 S.Ct. 1712 , 72 L.Ed.2d 135 (1982); United States v. Equity Farmers E…
discussed Cited as authority (rule) United States of America and Gilbert Ledger, Revenue Officer, Internal Revenue Service v. Richard A. Sherlock
5th Cir. · 1985 · confidence medium
Regis Paper Co., 717 F.2d 1302 (9th Cir.1983); United States v. Trails End Motel, Inc., 657 F.2d 1169 (10th Cir.1981); United States v. Equity Farmers Elevator, 652 F.2d 752 (8th Cir.1981); Kurshan v. Riley, 484 F.2d 952, 953 (4th Cir.1973); United States v. Lyons, 442 F.2d 1144 (1st Cir.1971).
cited Cited as authority (rule) United States v. Trails End Motel, Inc.
10th Cir. · 1981 · confidence medium
Securities & Exchange Comm'n v. Laird, 598 F.2d 1162 , 1163 (9th Cir. 1979); Kurshan v. Riley, 484 F.2d 952, 953 (4th Cir. 1973). 6 APPEALS DISMISSED.
cited Cited as authority (rule) United States v. Trails End Motel, Inc.
10th Cir. · 1981 · confidence medium
Securities & Exchange Comm’n v. Laird, 598 F.2d 1162 , 1163 (9th Cir. 1979); Kurshan v. Riley, 484 F.2d 952, 953 (4th Cir. 1973).
cited Cited as authority (rule) United States v. Deak-Perera International Banking Corporation
2d Cir. · 1979 · confidence medium
Barney v. United States, 568 F.2d 116, 117 (8th Cir. 1978); Kurshan v. Riley, 484 F.2d 952, 952-53 (4th Cir. 1973). 3 It is so ordered.
cited Cited as authority (rule) United States v. Deak-Perera International Banking Corp.
2d Cir. · 1979 · confidence medium
Barney v. United States, 568 F.2d 116, 117 (8th Cir. 1978); Kurshan v. Riley, 484 F.2d 952, 952-53 (4th Cir. 1973).
discussed Cited "see" United States of America, Peter H. Mask, Revenue Officer, Internal Revenue Service v. Harold E. Forney
4th Cir. · 1987 · signal: see · confidence high
See Kurshan v. Riley, 484 F.2d 952 (4th Cir.1973). 4 Because the facts and legal arguments are adequately presented in the record and other materials before this Court and oral argument would not significantly aid the decisional process, we dispense with oral argument, deny Forney's motion for leave to proceed in forma pauperis, and dismiss the appeal as moot. 5 DISMISSED.
cited Cited "see" Kenneth D. Barney and Madeline L. Barney v. United States of America, Charles A. Smith, Special Agent of the Internal Revenue Service
8th Cir. · 1978 · signal: see · confidence high
See Kurshan v. Riley, 484 F.2d 952 (4th Cir. 1973); United States v. Lyons, 442 F.2d 1144 (1st Cir. 1971); United States v. Carpenter, 425 F.2d 264 (5th Cir. 1970).
Retrieving the full opinion text from the archive…
Herbert KURSHAN Et Al., Appellants,
v.
Harold G. RILEY, Special Agent, Internal Revenue Service, Appellee
73-1566.
Court of Appeals for the Fourth Circuit.
Sep 28, 1973.
484 F.2d 952
John G. Rocovich, Jr., and Gerald A. Dechow, Roanoke, Va. (Martin, Hopkins & Lemon, Roanoke, Va., counsel for appellant), on brief for appellants., Leigh B. Hanes, Jr., U. S. Atty., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, John P. Burke, and Charles E. Brookhart, Attys., Tax Div., Dept, of Justice, on brief for appellee.
Russell, Field, Widener.
Cited by 29 opinions  |  Published
PER CURIAM:

This is an appeal from an order of the district court denying appellants’ motion to enjoin appellee, a Special Agent of the Internal Revenue Service, from taking the testimony of Charles D. Fox III pursuant to a summons issued in a tax investigation. No stay of the order pending appeal was granted below, and none was sought in this Court. During the pendency of this appeal appellee received the testimony of Fox.

Since the testimony of Fox has already been taken, the question of whether the receipt of such testimony should be prevented is now moot. See United States v. Lyons, 442 F.2d 1144 (1st Cir. 1971); Baldridge v. United States, 406 F.2d 526 (5th Cir. 1969). While this Court may grant incidental relief where a party with notice in an[*953] injunction proceeding completes the act sought to be enjoined, Industrial Bank v. Tobriner, 132 U.S.App.D.C. 51, 405 F.2d 1321, 1323 (1968), it would be inappropriate for this Court to grant the relief requested by appellant, and enjoin the Internal Revenue Service from utilizing any information derived from the testimony of Fox. See United States v. Lyons, supra, 442 F.2d at 1145-1146. Appellants may adequately protect their asserted interests by seeking to suppress such information in any subsequent proceeding. See Donaldson v. United States, 400 U.S. 517, 531, 91 S.Ct. 534, 27 L.Ed.2d 580 (1971); United States v. Lyons, supra, 442 F.2d at 1145.

The appeal is dismissed. Since the dismissal of the appeal is on account of mootness, and the appellants being otherwise able to assert the merits of their contention, on remand the district court ought to vacate its order and dismiss the action without prejudice.

Remanded.