Legal Opinion
National Plate & Window Glass Co., Inc. v. United States
Court of Appeals for the Second Circuit
Decided April 7, 1958No. 290, Docket 24913PublishedCited by 25 opinions
1Per curiam
The subpoena power vested in the “Secretary [of the Treasury] or his delegate” by 26 U.S.C.A. § 7602 to § 7605, was not extinguished when the taxpayer filed with the Tax Court his petition to review the Commissioner’s asserted deficiency for the fiscal year 1953. Under 26 U.S.C.A. § 6214, the Tax Court has power to assess a deficiency greater than that originally determined by the Commissioner. And the subpoena powers provided by the above-cited sections of the Code of 1954 are available to the Commissioner in connection with additional claims which he may assert in the Tax Court. Bolich v.…
2Cases cited6 opinions
- 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
- Civil Aeronautics Board v. HermannSupreme Court of the United States · 1957
- Bolich v. RubelCourt of Appeals for the Second Circuit · 1933
- Application of the United States, for an Order Compelling Earl J. Carroll, to Comply With an Internal Revenue SummonsCourt of Appeals for the Second Circuit · 1957
- Norda Essential Oil and Chemical Company, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1956
1 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- United States v. GarrettCourt of Appeals for the Fifth Circuit · 1978
- United States v. RoundtreeCourt of Appeals for the Fifth Circuit · 1969
- United States v. GiordanoCourt of Appeals for the Eighth Circuit · 1969
- De Masters v. ArendCourt of Appeals for the Ninth Circuit · 1963
- United States v. GarrettCourt of Appeals for the Fifth Circuit · 1978
20 more not listed; retrieve them via the Exa API.