518 F.2d 747 (5th Cir. 1975), 72-3029, United States v. Humble Oil & Refining Co.

Docket Nº:72-3029.
Citation:518 F.2d 747
Party Name:UNITED STATES of America and Albert J. Valentas, Internal Revenue Agent, Plaintiffs-Appellants, v. HUMBLE OIL & REFINING COMPANY, Defendant-Appellee.
Case Date:September 08, 1975
Court:United States Courts of Appeals, Court of Appeals for the Fifth Circuit
 
FREE EXCERPT

Page 747

518 F.2d 747 (5th Cir. 1975)

UNITED STATES of America and Albert J. Valentas, Internal

Revenue Agent, Plaintiffs-Appellants,

v.

HUMBLE OIL & REFINING COMPANY, Defendant-Appellee.

No. 72-3029.

United States Court of Appeals, Fifth Circuit

September 8, 1975

Page 748

Anthony J. P. Farris, U. S. Atty., James R. Gough, Asst. U. S. Atty., Houston, Tex., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Mary J. McGinn, Charles E. Anderson, Gilbert E. Andrews, Crombie J. D. Garrett, Robert E. Lindsay, Attys., Tax Div., Dept. of Justice, Washington, D. C., for plaintiffs-appellants.

Walter B. Morgan, Robert G. Standlee, Houston, Tex., for defendant-appellee.

Appeal from the United States District Court for the Southern District of Texas.

Before GEWIN and MORGAN, Circuit Judges, and GORDON, District Judge.

PER CURIAM:

The Supreme Court of the United States on April 28, 1975 vacated the judgment of this court in the case of United States v. Humble Oil and Refining Company, 488 F.2d 953 (5th Cir. 1974) and remanded the case for further consideration in light of United States v. Bisceglia, 420 U.S. 141, 95 S.Ct. 915, 43 L.Ed.2d 88 (1975).

We have carefully considered Bisceglia and have concluded that it does not require a reversal of our decision in this case. Both cases involve the enforceability of a "John Doe" summons issued by the Internal Revenue Service. While the Bisceglia Court held the "John Doe" summons before it to be enforceable, we decline to construe that holding as a blanket endorsement of the use of "John Doe" summonses in every situation without reference either to the purpose of the summons or to the factual circumstances which underlie its issuance.

At issue in Bisceglia was the enforceability of a "John Doe" summons issued by the IRS to a bank. The impetus behind the issuance of the summons was the deposit with the bank of some 400 badly deteriorated one hundred dollar bills by an unknown bank customer. This extraordinary transaction gave rise to a strong suspicion of unpaid taxes. An agent was assigned to investigate, and the issuance of the summons constituted the first step in the investigative process.

In the case now before us the IRS issued a "John Doe" summons in order to discover the...

To continue reading

FREE SIGN UP