Legal Opinion
Application of Daniels
District Court, S.D. New York
Decided April 10, 1956PublishedCited by 21 opinions
1Opinion of the Court
IRVING R. KAUFMAN, District Judge.
On December 24, 1954, pursuant to Section 7602 of the Internal Revenue Code of 1954, 26 U.S.C. § 7602, a Commissioner’s summons was served upon petitioner ordering him to appear before a Special Agent of the Internal Revenue Service to give testimony in the matter of his personal tax liability for the years 1948 and 1949, and requiring him to bring to that hearing certain books and records of the International Commodities Corporation (hereinafter the Corporation), a nonresident Panamanian corporation of which petitioner is president and sole stockholder. This…
2Cases cited26 opinions
- Boyd v. United StatesSupreme Court of the United States · 1886
- Weeks v. United StatesSupreme Court of the United States · 1914
- Hale v. HenkelSupreme Court of the United States · 1906
- Gouled v. United StatesSupreme Court of the United States · 1921
- Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946
21 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- United States of America and Carl Rosen, Revenue Agent of the Internal Revenue Service v. Alvin I. MalnikCourt of Appeals for the Fifth Circuit · 1974
- United States of America v. Carl CohenCourt of Appeals for the Ninth Circuit · 1967
- Application of HouseDistrict Court, N.D. California · 1956
- United States v. Leon I Ross, and Ross & Company, Limited, and Central Trading, Inc.Court of Appeals for the Second Circuit · 1962
- Hair Industry, Ltd., Adorable Hair-Do Corp., Howard Tresses, Inc., George Rosen and Ruth Rosen v. United StatesCourt of Appeals for the Second Circuit · 1965
16 more not listed; retrieve them via the Exa API.