Legal Opinion
New York State Department of Taxation & Finance v. New York State Department of Law
New York Court of Appeals
Decided June 13, 1978PublishedCited by 25 opinions
1Opinion of the Court
OPINION OF THE COURT
Fuchsberg, J.
The question presented on this appeal is whether the nondisclosure provision of subdivision (e) of section 697 of the Tax Law requires the Department of Taxation and Finance to refuse to comply with a Grand Jury subpoena duces tecum for the production of an individual income tax return.
The subpoena was issued by the Statewide Organized Crime Task Force (OCTF). 1 The department moved to quash. The County Court denied the motion. On appeal from its order, the Appellate Division reversed (58 AD2d 298). Because we have concluded that disclosure of the taxpayer’s…
2Cases cited20 opinions
- Marchetti v. United StatesSupreme Court of the United States · 1968
- California Bankers Assn. v. ShultzSupreme Court of the United States · 1974
- Garner v. United StatesSupreme Court of the United States · 1976
- Boske v. ComingoreSupreme Court of the United States · 1900
- United States v. BiscegliaSupreme Court of the United States · 1975
15 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Stern v. MorgenthauNew York Court of Appeals · 1984
- In Re Grand Jury Subpoena for New York State Income Tax RecordsDistrict Court, N.D. New York · 1979
- Matter of Moody's Corporation and Subsidiaries v. New York State Department of Taxation and FinanceAppellate Division of the Supreme Court of the State of New York · 2016
- Sebelius v. LaFaverSupreme Court of Kansas · 2000
- People v. DoeAppellate Division of the Supreme Court of the State of New York · 1981
20 more not listed; retrieve them via the Exa API.