Legal Opinion
Garpeg, Ltd. v. United States
District Court, S.D. New York
Decided March 23, 1984No. 84 Civ. 0435 (RWS), 84 Civ. 0437 (RWS)PublishedCited by 24 opinions
1Opinion of the Court
OPINION
SWEET, District Judge.
This action arises out of an Internal Revenue Service (“IRS”) investigation of Gucci Shops, Inc. (“Gucci Shops”) and Aldo Gucci. On December 19, 1983, an administrative summons was issued pursuant to sections 7602 and 7603 of the Internal Revenue Code of 1954 (the “Code”). On December 29, 1983, the summons was served on the Chase Manhattan Bank, N.A. (“Chase”). The summons requested production of documents and records at all Chase branches, including the branch in Hong Kong, pertaining to any accounts maintained by Gar-peg, Limited (“Garpeg”), a Hong Kong…
2Cases cited37 opinions
- The Bremen v. Zapata Off-Shore Co.Supreme Court of the United States · 1972
- United States v. PowellSupreme Court of the United States · 1964
- Jackson Dairy, Inc. v. H. P. Hood & Sons, Inc.Court of Appeals for the Second Circuit · 1979
- Bull v. United StatesSupreme Court of the United States · 1935
- Laker Airways Ltd. v. Sabena, Belgian World AirlinesCourt of Appeals for the D.C. Circuit · 1984
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3Cited by24 opinions
- Klamath Tribe Claims Committee v. United StatesUnited States Court of Federal Claims · 2011
- United States v. George G. DavisCourt of Appeals for the Second Circuit · 1985
- Minpeco, S.A. v. Conticommodity Services, Inc.District Court, S.D. New York · 1987
- China Trade & Development Corp. v. M.V. Choong YongCourt of Appeals for the Second Circuit · 1987
- American Home Assurance Co. v. Insurance Corp. of Ireland Ltd.District Court, S.D. New York · 1984
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