AREND ET UX.

v.

DEMASTERS, INTERNAL REVENUE AGENT, ET AL.

Citator

Cited By (16 total)

• United States v. Gross, 416 F.2d 1205 (8th Cir. 1969)
  …ified by the Third Circuit itself in Zimmermann v. Wilson, 105 F. 2d 583, 586 (3 Cir. 1939), to bring its “present view” into line “with the overwhelming weight of authority.” See De Masters v. Arend, 313 F. 2d 79, 85 n. 11 (9 Cir. 1963), dismissed, 375 U.S. 936, 84 S.Ct. 341, 11 L.Ed.2d 269 (1963). 3. The secondary argument that the identifying witnesses were in court only in response to an ordinary subpoena, rather than a subpoena duces tecum, is close to frivolous. No prejudice is demonstrated. The reco…
• United States v. Dawson, 400 F.2d 194 (2d Cir. 1968)
  …bit of Section 7605(b); the section applies only to a successive inspection of the taxpayer’s private books of account. See Geurkink v. United States, 354 F. 2d 629, 631 (7 Cir. 1965); De Masters v. Arend, 313 F. 2d 79, 86 (9 Cir.), cert, dismissed, 375 U.S. 936, 84 S.Ct. 341, 11 L.Ed.2d 269 (1963); compare Application of Magnus, 299 F. 2d 335 (2 Cir. 1962). Indeed, a preliminary investigation of the type made here is expressly contemplated in the statute: “ * * * or unless the Secretary or his delegate,…
• Westinghouse Elec. Corp. & its subsidiary v. Schlesinger, 542 F.2d 1190 (4th Cir. 1976)
  …6,1197, a plea of sovereign immunity in a case for injunctive relief against proposed official action in violation of law was dismissed as “bordering] on the frivolous.” And in De Masters v. Arend (9th Cir. 1963), 313 F. 2d 79, 85, appeal dismissed, 375 U.S. 936, 84 S.Ct. 341, 11 L.Ed.2d 269 (1963), the Court said: “ * * * However, if appellants- were indeed prohibited by Section 7605(b) or the Fourth Amendment from initiating this inquiry, a suit to restrain their unlawful conduct would not be barred by t…