[DOWNLOAD] "United States America and John P. Cornish v. Robert Blackwood" by Tenth Circuit. United States Court of Appeals * eBook PDF Kindle ePub Free

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eBook details

• Title: United States America and John P. Cornish v. Robert Blackwood
• Author : Tenth Circuit. United States Court of Appeals
• Release Date : January 28, 1978
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 73 KB

Description

This is an appeal by a taxpayer from an order of the District Court enforcing three summonses issued by a special agent of the Internal Revenue Service to the officers of two banks and the operating manager of a credit union for an airline company. The summonses sought financial records of the respective institutions in connection with an investigation by the Internal Revenue Service into the income tax liabilities of the taxpayer and his wife. The taxpayer intervened in the proceedings in the District Court and objected to the enforcement of the summonses on the ground that such would impinge upon the taxpayer's Fourth and Fifth Amendment rights. The taxpayer appeared Pro se in the District Court. At the hearing before the District Court, the only witness testifying was the special agent of the Internal Revenue Service who had caused the three summonses to issue. The taxpayer himself called no witnesses and cross-examined the special agent only briefly. The special agent testified that the purpose of his investigation was to determine whether the taxpayer was required to file a tax return for the years 1975 and 1976, and to determine the amount of the tax liability, if any, for those two years. The agent also testified that the information he sought was necessary to complete his investigation and that he did not then have in his possession such information. During the course of this hearing and in response to a question by the District Judge, the taxpayer made it quite clear that his sole objection to the enforcement of the three summonses was that such enforcement would violate his Fourth and Fifth Amendment rights. It was in this general setting that the District Court ruled that the Fourth and Fifth Amendment rights of the taxpayer did not preclude the enforcement of summonses to third party financial institutions.

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