Legal Opinion
United States v. Armour
District Court, D. Connecticut
Decided June 25, 1974No. Civ. H-74-102 to H-74-104, H-74-107 and H-74-108PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
BLUMENFELD, District Judge.
These cases concerned summonses issued by estate tax attorneys of the Internal Revenue Service (IRS) to executives of five Connecticut banks. The summonses directed the banks’ production of “The names, addresses, and Social Security or employee’s identification numbers of all shareholders of the Hartford Fire Insurance Company for whom you held shares in any capacity, including but not limited to, as nominee, custodian, trustees and/or agent on May 25, 1970. In addition please furnish the number of shares so held for each such shareholder.” The…
2Cases cited26 opinions
- United States v. PowellSupreme Court of the United States · 1964
- California Bankers Assn. v. ShultzSupreme Court of the United States · 1974
- Grant Foster and Foster Construction C.A., Intervenors-Appellants v. United StatesCourt of Appeals for the Second Circuit · 1959
- United States of America and Ralph L. Guyette, Special Agent, Internal Revenue Service v. John B. HarringtonCourt of Appeals for the Second Circuit · 1968
- Fed. Sec. L. Rep. P 94,481 Hilda Herbst v. International Telephone and Telegraph CorporationCourt of Appeals for the Second Circuit · 1974
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3Cited by3 opinions
- Tiffany Fine Arts, Inc. v. United StatesSupreme Court of the United States · 1985
- United States v. BiscegliaSupreme Court of the United States · 1975
- United States v. BiscegliaSupreme Court of the United States · 1975