Legal Opinion
In Re Grand Jury Subpoena for New York State Income Tax Records
District Court, N.D. New York
Decided March 8, 1979No. Misc. 186PublishedCited by 12 opinions
1Opinion of the Court
MUNSON, District Judge.
MEMORANDUM-DECISION AND ORDER
A federal grand jury sitting in the Northern District of New York is investigating organized crime activities. The grand jury has found it necessary to subpoena several tax returns submitted to the New York State Department of Taxation. Through the Attorney General and Deputy Counsel, the Department of Taxation and Finance has moved to quash the subpoena, asserting that compliance would contravene the secrecy provisions of the New York Tax Law. For the reasons which follow, this application shall be denied.
In pertinent part, New York Tax Law…
2Cases cited15 opinions
- Ex Parte YoungSupreme Court of the United States · 1908
- United States v. NixonSupreme Court of the United States · 1974
- United States v. CalandraSupreme Court of the United States · 1974
- Branzburg v. HayesSupreme Court of the United States · 1972
- Blair v. United StatesSupreme Court of the United States · 1919
10 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- In Re L. Joyce HampersCourt of Appeals for the First Circuit · 1981
- In Re Grand Jury Subpoena for New York State Income Tax Records. New York State Department of Taxation and Finance v. United StatesCourt of Appeals for the Second Circuit · 1979
- In Re Grand Jury Empanelled January 21, 1981District Court, D. New Jersey · 1982
- People v. DoeAppellate Division of the Supreme Court of the State of New York · 1981
- In re 1980 United States Grand Jury Subpoena Duces TecumDistrict Court, E.D. Louisiana · 1980
7 more not listed; retrieve them via the Exa API.