Legal Opinion
In Re Grand Jury Subpoena for New York State Income Tax Records. New York State Department of Taxation and Finance v. United States
Court of Appeals for the Second Circuit
Decided September 26, 1979No. 1273, Docket 79-1160PublishedCited by 28 opinions
1Opinion of the Court
KEARSE, Circuit Judge:
This is an appeal by the New York State Department of Taxation and Finance (the “Department”) from an order of the United States District Court for the Northern District of New York (Howard G. Mun-son, J.) denying a motion to quash a grand jury subpoena duces tecum. We dismiss the appeal for lack of jurisdiction because the order was not “final” within the meaning of 28 U.S.C. § 1291 (1976). 1
In 1978 a federal grand jury sitting in Syracuse, New York, was investigating possible violations of federal statutes, including the income tax laws. In connection with the…
2Cases cited27 opinions
- Cohen v. Beneficial Industrial Loan Corp.Supreme Court of the United States · 1949
- United States v. NixonSupreme Court of the United States · 1974
- Coopers & Lybrand v. LivesaySupreme Court of the United States · 1978
- Cobbledick v. United StatesSupreme Court of the United States · 1940
- Gravel v. United StatesSupreme Court of the United States · 1972
22 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Cullen v. MargiottaCourt of Appeals for the Second Circuit · 1987
- In Re Grand Jury Subpoena Duces Tecum Dated September 15, 1983 Marc Rich & Co. A.G., Intervenor-Appellant v. United StatesCourt of Appeals for the Second Circuit · 1984
- In Re Grand Jury Proceedings Gary Katz, Witness. Benjamin Jamil, Intervenor-Appellant v. United StatesCourt of Appeals for the Second Circuit · 1980
- Babcock & Wilcox Co. v. MarshallCourt of Appeals for the Third Circuit · 1979
- Russoli v. Salisbury TownshipDistrict Court, E.D. Pennsylvania · 2000
23 more not listed; retrieve them via the Exa API.