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eBook details

• Title: United States America and Gabriel Dennis
• Author : United States Court of Appeals for the Ninth Circuit
• Release Date : January 01, 1969
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 61 KB

Description

The United States and Gabriel Dennis, Special Agent of the Internal Revenue Service (Service), brought these proceedings,
pursuant to sections 7402(b) and 7604(a) of the Internal Revenue Code of 1954 (Code), to enforce four Service summonses. The
summonses were directed to Galaxy, Inc., now known as Howfield, Inc., and William H. Ahmanson, president of that corporation. The corporation and Ahmanson resisted enforcement of the summonses on two grounds. The first of these was that the investigating
agents were guilty of fraud and deceit in the conduct of their investigation since they allegedly maintained that Galaxy was
not the subject of a criminal tax investigation until January 31, 1967, whereas in fact Galaxy first became the subject of
a criminal tax investigation during the summer of 1966. This alleged fraud and deceit, the corporation and Ahmanson argued,
constituted an unlawful search and seizure in violation of the Fourth Amendment. The second ground on which the corporation
and Ahmanson resisted enforcement of the summonses was that, apart from fraud and deceit, the summonses are not enforceable
because they were issued for the purpose of obtaining evidence for use in a criminal proceeding without the prior approval
of a disinterested judicial officer.

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