Legal Opinion
In Re Colton
District Court, S.D. New York
Decided December 28, 1961PublishedCited by 17 opinions
1Opinion of the Court
METZNER, District Judge.
The government moves for an order pursuant to sections 7402(b) and 7604 of the Int.Rev.Code of 1954, 26 U.S.C. §§ 7402(b), 7604, directing the respondent Colton, an attorney, to appear before a special agent of the Internal Revenue Service to testify relating to the income tax liability of Herbert and Mercedes Matter, clients of Colton.
Colton was served with a summons requiring him to appear before a special agent to give testimony and to produce all data relating to the preparation and the filing of federal income tax returns for the taxpayers, “which are not…
2Cases cited32 opinions
- United States v. United Shoe MacHinery CorporationDistrict Court, D. Massachusetts · 1950
- United States v. Louis KovelCourt of Appeals for the Second Circuit · 1961
- United States v. MurdockSupreme Court of the United States · 1931
- Baird v. KoernerCourt of Appeals for the Ninth Circuit · 1960
- Falsone v. United StatesCourt of Appeals for the Fifth Circuit · 1953
27 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Royal G. Bouschor v. United StatesCourt of Appeals for the Eighth Circuit · 1963
- United States Ex Rel. Edney v. SmithDistrict Court, E.D. New York · 1976
- In Re Grand Jury Subpoena Duces Tecum Dated November 16, 1974District Court, S.D. New York · 1975
- Commonwealth v. GoldmanMassachusetts Supreme Judicial Court · 1985
- Celotex Corp. v. Hillsborough Holdings Corp. (In Re Hillsborough Holdings Corp.)District Court, M.D. Florida · 1994
12 more not listed; retrieve them via the Exa API.