SACKETT

v.

LOUISIANA STATE BAR ASSOCIATION

Citator

Cited By

• United States & William L. Hall v. Roundtree, 420 F.2d 845 (5th Cir. 1969)
  …n of those deficiencies in the Tax Court. We reject this contention. Proceedings in the tax court do not extinguish the Commissioner’s summons power. National Plate & Window Glass Co. v. United States, 2 Cir. 1958, 254 F. 2d 92, cert. denied, 1958, 358 U.S. 822, 79 S.Ct. 35, 3 L.Ed.2d 63; Norda Essential Oil & Chem. Co. v. United States, 2 Cir. 1958, 253 F. 2d 700. . Among other things, Roundtree sought to elicit detailed information concerning publicly reported oases of wiretapping and electronic eavesdr…
• United States & Keith P. Powers & Caroll W. Butler v. Garrett, 571 F.2d 1323 (5th Cir. 1978)
  …18 F. 2d 842, 848-50 (7th Cir.), cert. denied, 423 U.S. 1016, 96 S.Ct. 449, 46 L.Ed.2d 387 (1975); United States v. Bell, 448 F. 2d 40, 42 (9th Cir. 1971); National Plate & Window Glass Co. v. United States, 254 F. 2d 92, 93 (2d Cir.), cert. denied, 358 U.S. 822, 79 S.Ct. 35, 3 L.Ed.2d 63 (1958). . See Couch v. United States, 409 U.S. 322, 326, 93 S.Ct. 611, 614-15, 34 L.Ed.2d 548, 551-552 (1973); United States v. Moore, 485 F. 2d 1165 (5th Cir. 1973). See also United States v. Troupe, 438 F. 2d 117 (8th C…
• PAA Mgmt., Ltd. v. United States, 962 F.2d 212 (2d Cir. 1992)
  …al tax deficiency cases, that the mere existence of collateral Tax Court or other judicial proceedings does not deprive the IRS of its investigative powers. In National Plate & Window Glass Co. v. United States, 254 F. 2d 92 (2d Cir.), cert. denied, 358 U.S. 822, 79 S.Ct. 35, 3 L.Ed.2d 63 (1958), we noted that because of the Tax Court’s authority to redetermine individual deficiencies, the power of the IRS under section 7602 is not “extinguished” merely by the filing of a petition in the Tax Court challengi…