THOMPSON ET AL.

v.

PEOPLES LIBERTY BANK

Citator

Cited By

• United States & Joseph M. Bilunas v. Barter Sys., Inc., 694 F.2d 163 (8th Cir. 1982)
  …is is a case of first impression in this circuit and, as far as we are aware, has not been decided by other courts of appeals. This court considered another dual purpose summons in United States v. Flagg, 634 F. 2d 1087 (8th Cir.1980), cert. denied, 451 U.S. 909, 101 S.Ct. 1977, 68 L.Ed.2d 297 (1981); however, that case does not dispose of the question presented here since it did not involve a statute such as section 7609(f) that imposes certain restrictions on the issuance of an IRS summons. Similarly, Uni…
• United States & Edward H. Jackson v. Herbert Gottlieb & the Fla. Trade Exch., Inc., 712 F.2d 1363 (11th Cir. 1983)
  …rpose summons was improper, stating that “[i]f a multi-purpose summons is issued pursuant to a legitimate purpose under section 7602, it is enforceable.” Id. at 395 n. 4. See also United States v. Flagg, 634 F. 2d 1087 (8th Cir.1980), cert. denied, 451 U.S. 909, 101 S.Ct. 1977, 68 L.Ed.2d 297 (1981). Our holding finds further support when one considers the possible consequences of the contrary holding. If we follow the Sixth Circuit and adopt a rule that the § 7609(f) requirements must be satisfied in suc…
• United States and Joel Lewis v. Arts, 718 F.2d 7 (2d Cir. 1983)
  …5-96 (5th Cir.), cert. denied, 452 U.S. 916, 101 S.Ct. 3051, 69 L.Ed.2d 420 (1981); United States v. Pittsburgh Trade Exchange Inc., 644 F. 2d 302, 307-08 (3rd Cir.1981); United States v. Flagg, 634 F. 2d 1087, 1091-92 (8th Cir. 1980), cert. denied, 451 U.S. 909, 101 S.Ct. 1977, 68 L.Ed.2d 297 (1981) United States v. Island Trade Exchange, Inc., 535 F.Supp. 993, 997 (E.D.N.Y.1982). Thus, even assuming that the summonses in this case were issued to Tiffany partly for the purpose of [*14] investigating Tiffan…