RICE

v.

UNITED STATES

Citator

Cited By (35 total)

• United States v. Weldon Rushing Payne, 750 F.2d 844 (11th Cir. 1985)
  …olding that “control” is a requirement under 18 U.S.C. §§ 657 and 1006. On the contrary, we note that the Ninth Circuit reached the opposite conclusion in the factually analogous case of United States v. Rice, 645 F. 2d 691 (9th Cir.), cert. denied, 454 U.S. 862, 102 S.Ct. 318, 70 L.Ed.2d 160 (1981). In Rice, the defendant, a consultant for a federally insured savings and loan association, was hired to originate first mortgage loans on units of residential property. The association retained the right to a…
• United States & Revenue Agents Clarence H. Isabel & John S. Reid of the Internal Revenue Serv. v. The EL Paso Co., 682 F.2d 530 (5th Cir. 1982)
  …on the scope of the discussion. Surely not every discussion relating to a topic included in a file mandates a waiver of the entirety of every item in that file.15 Footnote 18 in United States v. Davis, 636 F. 2d 1028, 1043 (5th Cir.), cert. denied, 454 U.S. 862, 102 S.Ct. 320, 70 L.Ed.2d 162 (1981), is far too slender a reed to bear the full weight of such an extensive holding.16 Nor does United States v. Pipkins, 528 F. 2d 559, 563 (5th Cir.), cert. denied, 426 U.S. 952, 96 S.Ct. 3177, 49 L.Ed.2d 1191 (19…
• LA Mura v. United States, 765 F.2d 974 (11th Cir. 1985)
  …84). The IRS can satisfy this burden merely by presenting the sworn affidavit of the agent who issued the summons attesting to these facts. Matter of Newton, 718 F. 2d at 1019; United States v. Davis, 636 F. 2d 1028, 1034 (5th Cir.), cert. denied, 454 U.S. 862, 102 S.Ct. 320, 70 L.Ed.2d 162 (1981). But see United States v. Goldman, 637 F. 2d 664 (9th Cir.1980). Thereafter, the burden shifts to the party contesting the summons to disprove one of the four elements of the [*980] government’s prima facie…

  ← 1 / 2 →