Legal Opinion
In the Matter of Magnus, Mabee & Reynard, Inc., in the Matter of Hurdman & Cranstoun, Percy C. Magnus
Court of Appeals for the Second Circuit
Decided December 6, 1962No. 172, Docket 27813PublishedCited by 51 opinions
1Opinion of the Court
LEONARD P. MOORE, Circuit Judge.
This is an appeal from an order denying the quashing of Internal Revenue Service summonses issued on June 19, 1961, under Section 7602 of the 1954 Internal Revenue Code, directed to Mag-nus, Mabee & Reynard, Inc. (the corporation) and to Hurdman & Cranstoun (the accountants), requiring them to produce certain records relating to Percy C. Magnus and Margaret A. Magnus (the taxpayers) whose tax liabilities are under investigation. This is the second time these summonses have been before this court on a motion to quash. The *14first attack on the summonses was made…
2Cases cited7 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- Bowman Dairy Co. v. United StatesSupreme Court of the United States · 1951
- Clifford O. Boren, Delta M. Boren and Clifford O. Boren Contracting Co., Inc. v. Lloyd M. Tucker, Special Agent, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1957
- United States v. O'CONNORDistrict Court, D. Massachusetts · 1953
- Bolich v. RubelCourt of Appeals for the Second Circuit · 1933
2 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- United States v. Terrance AndersonCourt of Appeals for the Second Circuit · 1991
- Royal G. Bouschor v. United StatesCourt of Appeals for the Eighth Circuit · 1963
- United States v. Michael A. Picciandra, United States of America v. A. Russell Lucid, Jr.Court of Appeals for the First Circuit · 1986
- Albert J. Wild and Air Conditioning Supply Co., Inc. v. United States of America, Bennett Y. Brewer, and Valley National BankCourt of Appeals for the Ninth Circuit · 1966
- United States of America and Edward Ader, Special Agent, Internal Revenue Service v. Anthony Degrosa, as President of Degrosa Trucking, Inc.Court of Appeals for the Third Circuit · 1969
46 more not listed; retrieve them via the Exa API.