Legal Opinion
In re an Order Compelling Carroll
District Court, S.D. New York
Decided January 2, 1957PublishedCited by 1 opinion
1Opinion of the Court
EDELSTEIN, District Judge.
This is a motion to vacate an ex parte order directing respondent, in effect, to obey an Internal Revenue Service summons that had been previously served on him. Section 7601 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 7601, authorizes the Secretary of the Treasury or his delegate to inquire after all persons who may be liable to pay an internal revenue tax, and Section 7602 provides for the examination of books and records and the taking of testimony which may be relevant or material to such inquiry. The analogous section of the 1939 Code, Section 3614,…
2Cases cited16 opinions
- Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946
- Endicott Johnson Corp. v. PerkinsSupreme Court of the United States · 1943
- Falsone v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- In Re Albert Lindley Lee Memorial HospitalCourt of Appeals for the Second Circuit · 1953
- Martin v. Chandis Securities Co.Court of Appeals for the Ninth Circuit · 1942
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3Cited by1 opinion
- Application of CarrollDistrict Court, S.D. New York · 1957