In re Letters Rogatory Issued by Director of Inspection of Government of India
Court of Appeals for the Second Circuit
1Opinion of the Court
FRIENDLY, Circuit Judge:
This proceeding began with the presentation to the District Court for the Southern District of New York of letters rogatory by a Director of Inspection under the Income Tax Act of the Government of India. The Director informed the court that income tax assessments of A. K. Jain of Calcutta for various years were pending before an Income-Tax Officer appointed under said Act and that records and other information of Brown Brothers, Harriman & Co. and *1018the Chase Manhattan Bank might be relevant to the determination of the amount Jain should be assessed. He asked that…
2Cases cited14 opinions
- Cobbledick v. United StatesSupreme Court of the United States · 1940
- Hilton v. GuyotSupreme Court of the United States · 1895
- Bull v. United StatesSupreme Court of the United States · 1935
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Alexander v. United StatesSupreme Court of the United States · 1906
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3Cited by11 opinions
- Euromepa, S.A. v. R. Esmerian, Inc.Court of Appeals for the Second Circuit · 1998
- In Re Premises Located at 840 140th Ave. NeCourt of Appeals for the Ninth Circuit · 2011
- Jose A. Fonseca v. W. Michael Blumenthal, Secretary of the Treasury of the United StatesCourt of Appeals for the Second Circuit · 1980
- In the Matter of Letters Rogatory Issued by the Director of Inspection of the Government of India to Take the Testimony of the President or Other Designated Representative of Messrs. Brown Brothers, Harriman & Company and the President or Other Designated Representative of Chase Manhattan BankCourt of Appeals for the Second Circuit · 1967
- In re Letter of Request from the Supreme Court of Hong KongDistrict Court, S.D. New York · 1991
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