Legal Opinion
In Re Andrews' Tax Liability
District Court, D. Maryland
Decided April 2, 1937No. 5725PublishedCited by 15 opinions
1Opinion of the Court
CHESNUT, District Judge.
The petitioner in this case is the Commissioner of Internal Revenue; and the respondents are the administrators of Le-Roy L. Andrews, Deceased, and Henry C. Evans, as a member of the firm of Stein Bros. & Boyce, stock brokers of Baltimore. The jurisdiction of the court is based on United States Code Annotated, title 26 (revised) § 1523, which provides as follows:
“(a) To enforce summons. If any person is summoned under the internal-revenue laws to appear, to testify, or to produce books, papers, or other data, the dis trict court of the United States for the district in…
2Cases cited24 opinions
- Boyd v. United StatesSupreme Court of the United States · 1886
- Weeks v. United StatesSupreme Court of the United States · 1914
- Hale v. HenkelSupreme Court of the United States · 1906
- Den Ex Dem. Murray v. Hoboken Land & Improvement Co.Supreme Court of the United States · 1856
- Federal Trade Commission v. American Tobacco Co.Supreme Court of the United States · 1924
19 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Grant Foster and Foster Construction C.A., Intervenors-Appellants v. United StatesCourt of Appeals for the Second Circuit · 1959
- Zimmermann v. WilsonCourt of Appeals for the Third Circuit · 1939
- State v. BiesSupreme Court of Minnesota · 1960
- United States Ex Rel. Sathre v. Third Northwestern Nat. BankDistrict Court, D. Minnesota · 1952
10 more not listed; retrieve them via the Exa API.