United States of Am. & Beverly Walters, Revenue Officer, Internal Revenue Serv. v. Harold L. Ofe, 572 F.2d 656 (8th Cir. 1978). · Go Syfert
United States of Am. & Beverly Walters, Revenue Officer, Internal Revenue Serv. v. Harold L. Ofe, 572 F.2d 656 (8th Cir. 1978). Cases Citing This Book View Copy Cite
6 citation events across 3 distinct courts.
Strongest positive: Robert G. Olson v. United States (ca8, 1989-04-18)
Top citers, strongest first. 4 distinct citers. How cited ↗
cited Cited as authority (rule) Robert G. Olson v. United States
8th Cir. · 1989 · confidence medium
United States v. Ofe, 572 F.2d 656, 657 (8th Cir.1978); United States v. Wodtke, 543 F.2d 43, 44 (8th Cir.1976).
cited Cited "see, e.g." United States of America and Robert R. Handley, Special Agent of the Internal Revenue Service v. Vetco Inc., Formerly Vetco Offshore Industries and Subsidiaries Ronald G. Cullis, Financial Vice President And/or Larry R. Langdon, Secretary, United States of America and Robert R. Handley, Special Agent of the Internal Revenue Service v. Deloitte Haskins & Sells, Certified Public Accountants
9th Cir. · 1981 · signal: see, e.g. · confidence medium
See, e. g., United States v. Ofe, 572 F.2d 656, 657 (8th Cir. 1978); United States v. Peter, 479 F.2d 147, 150 (6th Cir. 1973); United States v. Secor, 476 F.2d 766, 770 (2d Cir. 1973).
cited Cited "see, e.g." United States v. Vetco Inc.
9th Cir. · 1981 · signal: see, e.g. · confidence medium
See, e. g., United States v. Ofe, 572 F.2d 656, 657 (8th Cir. 1978); United States v. Peter, 479 F.2d 147, 150 (6th Cir. 1973); United States v. Secor, 476 F.2d 766, 770 (2d Cir. 1973).
cited Cited "see, e.g." United States v. Vetco Inc.
9th Cir. · 1981 · signal: see, e.g. · confidence medium
See, e. g., United States v. Ofe, 572 F.2d 656, 657 (8th Cir. 1978); United States v. Peter, 479 F.2d 147, 150 (6th Cir. 1973); United States v. Secor, 476 F.2d 766, 770 (2d Cir. 1973).
Retrieving the full opinion text from the archive…
UNITED STATES of America and Beverly Walters, Revenue Officer, Internal Revenue Service, Appellees,
v.
Harold L. OFE, Appellant
77-1381.
Court of Appeals for the Eighth Circuit.
Mar 30, 1978.
572 F.2d 656
Harold L. Ofe, pro se., Daniel E. Wherry (former U. S. Atty.) and Paul W. Madgett, Asst. U. S. Atty., Omaha, Neb., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Robert E. Lindsay and James A. Bruton, Attys., Tax Div., Dept, of Justice, Washington, D. C., on brief, for appellees.
Lay, Bright, Ross.
Cited by 6 opinions  |  Published
PER CURIAM.

Harold L. Ofe, proceeding pro se, appeals from the district court [1] order adjudging him in civil contempt for failure to obey an earlier order of the district court. On December 10, 1976, the court had ordered enforcement of an Internal Revenue Service summons which required Ofe to appear, give testimony, and produce documents relevant to the determination of his tax liability for the calendar year 1975. Ofe claims that the contempt order, which was entered in a proceeding separate and apart from the summons enforcement proceeding, was entered in violation of his fifth amendment rights. He also claims that there was no evidence to show that his disobedience of the court’s order was wilful.

Ofe’s fifth amendment claim was rejected by the district court in its December 10 order enforcing the summons. That order was final and appealable. Ofe was so notified, but he did not appeal. His fifth amendment claim is thus barred by res judi-cata. See, e. g., United States v. Wodtke, 543 F.2d 43, 44 (8th Cir. 1976); Daly v. United States, 393 F.2d 873, 876 (8th Cir. 1968).

Ofe’s claim that there was no showing of wilfulness is without merit. Wilfulness need not be proven in a civil, as opposed to a criminal, contempt proceeding. See, e. g., McComb v. Jacksonville Paper Co., 336 U.S. 187, 191, 69 S.Ct. 497, 93 L.Ed. 599 (1949).

Affirmed.

1

. The Honorable Albert G. Schatz, United States District Judge for the District of Nebraska.