Legal Opinion
United States v. Walter Secor
Court of Appeals for the Second Circuit
Decided April 4, 1973No. 476, Docket 72-2161PublishedCited by 17 opinions
1Opinion of the Court
MANSFIELD, Circuit Judge:
Upon this appeal from a judgment of contempt for failure to comply with two orders of the United States District Court for the Southern District of New York directing appellant, Walter Secor, to comply with a summons issued by the Internal Revenue Service (“IRS”) pursuant to 26 U.S.C. § 7602, 1 the sole error claimed by Secor is that the summons directing him to appear at the IRS offices and to turn over certain records violated his Fifth Amendment privilege against self-incrimination. That issue, however, had been raised earlier in a proceeding instituted in the…
2Cases cited20 opinions
- Marchetti v. United StatesSupreme Court of the United States · 1968
- United States v. KordelSupreme Court of the United States · 1970
- Durfee v. DukeSupreme Court of the United States · 1963
- Maggio v. ZeitzSupreme Court of the United States · 1948
- Reisman v. CaplinSupreme Court of the United States · 1964
15 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- In Re Dg Acquisition Corp. Debtor. Dg Creditor Corp., Trustee for the Dg Creditor Trust v. Ivette Dabah, Barbara Dabah, Renee Dabah, and Yvette DabahCourt of Appeals for the Second Circuit · 1998
- Elena Class v. Nicholas NortonCourt of Appeals for the Second Circuit · 1974
- United States of America, and Ann Marie Govine, Revenue Officer, Internal Revenue Service v. David Edwin EdgertonCourt of Appeals for the Second Circuit · 1984
- United States v. Vetco Inc.Court of Appeals for the Ninth Circuit · 1981
- George B. Garcia v. United States Board of ParoleCourt of Appeals for the Seventh Circuit · 1977
12 more not listed; retrieve them via the Exa API.