Legal Opinion
United States v. Chemical Bank
Court of Appeals for the Second Circuit
Decided January 17, 1979No. 51, Docket 78-6076PublishedCited by 31 opinions
1Opinion of the Court
GURFEIN, Circuit Judge:
This is an appeal by the intervenor taxpayer, Automated Bread Distributing Corp. (“Automated”) from an order of the District Court for the Southern District of New York (Hon. Lloyd F. MacMahon, Judge), enforcing a third-party summons issued to the Chemical Bank (“the Bank”) for certain Bank records relating to the taxpayer’s account. 26 U.S.C. § 7602.1 The sole issue raised is the validity of the third-party summons. This appeal does not involve an attempt to enjoin the Internal Revenue Service (“IRS”) from examining the books and records of the corporate taxpayer…
2Cases cited11 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- Reisman v. CaplinSupreme Court of the United States · 1964
- United States v. Nicholas J. TweelCourt of Appeals for the Fifth Circuit · 1977
6 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- United States v. George WuagneuxCourt of Appeals for the Eleventh Circuit · 1982
- United States v. Ara MichaelianCourt of Appeals for the Ninth Circuit · 1986
- United States v. Lester Genser and Lawrence FormanCourt of Appeals for the Third Circuit · 1979
- United States v. Grayson County State Bank and Lloyd Butts, First Pentecostal Church, Etc., Intervenor-AppelleeCourt of Appeals for the First Circuit · 1981
- United States v. Robert S. Bacheler and Rocco CipparoneCourt of Appeals for the Third Circuit · 1979
26 more not listed; retrieve them via the Exa API.