Legal Opinion
United States v. Stein
District Court, S.D. New York
Decided May 1, 2007No. S1 05 Crim. 0888(LAK)PublishedCited by 32 opinions
1Opinion of the Court
MEMORANDUM OPINION
KAPLAN, District Judge.
This matter is before the Court on motions by (1) all defendants for an order, pursuant to Fed.R.CRIm.P. 16, compelling the government to produce certain materials in the files of KPMG LLP (“KPMG”) and (2) KPMG to quash a Rule 17(c) subpoena seeking the same materials.
I
A. Background
1. The Investigation
In 2001 or early 2002, the Internal Revenue Service (“IRS”) began investigating tax shelters, including a number that are subjects of the indictment in this case. In early 2002, it issued nine summonses to KPMG, which was less than fully compliant.…
2Cases cited53 opinions
- Brady v. MarylandSupreme Court of the United States · 1963
- Giglio v. United StatesSupreme Court of the United States · 1972
- United States v. NixonSupreme Court of the United States · 1974
- California v. TrombettaSupreme Court of the United States · 1984
- TRW Inc. v. AndrewsSupreme Court of the United States · 2001
48 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- United States v. StellatoCourt of Appeals for the Armed Forces · 2015
- In re Various Grand Jury SubpoenasDistrict Court, S.D. New York · 2017
- Bhasker v. Kemper Cas. Ins. Co.District Court, D. New Mexico · 2019
- Jacoby v. Hartford Life & Accident InsuranceDistrict Court, S.D. New York · 2009
- Chevron Corp. v. SalazarDistrict Court, S.D. New York · 2011
27 more not listed; retrieve them via the Exa API.