· 7/6/1983

United States of America and Gerald T. Padar, Special Agent, Internal Revenue Service v. Helen v. Porter and Nickolaus Beligratis

Citations

711 F.2d 1397
13 Fed. R. Serv. 1266
52 A.F.T.R.2d (RIA) 5511
1983 U.S. App. LEXIS 26046

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predating the adoption of section 301.7609-5(b), Proced. & Admin. Regs.

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Judges: Wood, Eschbach, Coffey

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