Legal Opinion
United States v. Merrell
District Court, N.D. New York
Decided July 9, 1969No. Civ. No. MiscPublishedCited by 14 opinions
1Opinion of the Court
MEMORANDUM-DECISION AND ORDER
PORT, District Judge.
The factual background in this case is relatively simple. The taxpayers, Raymond B. and Eleanor E. Lee, retained Edgar S. K. Merrell, II, an attorney, to prepare for them their federal tax returns for the years 1957-66 inclusive. In connection with this, the taxpayers provided Merrell with various documents, including records of income and expenses, and other papers necessary for the preparation of their returns.
On October 17, 1968 Patrick C. Putney, a special agent with the Internal Revenue Service, served upon Merrell a summons issued…
2Cases cited17 opinions
- Rogers v. United StatesSupreme Court of the United States · 1951
- Brown v. WalkerSupreme Court of the United States · 1896
- United States v. WhiteSupreme Court of the United States · 1944
- Reisman v. CaplinSupreme Court of the United States · 1964
- Edward E. Colton and Lillian Kaltman v. United States of America, United States of America v. Edward E. ColtonCourt of Appeals for the Second Circuit · 1962
12 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United States of America and Howard W. George, Special Agent, Internal Revenue Service v. Donald E. CoteCourt of Appeals for the Eighth Circuit · 1972
- State v. IversonNorth Dakota Supreme Court · 1971
- Grand Jury Subpoena Duces Tecum Issued on June 9 v. United StatesCourt of Appeals for the Tenth Circuit · 1983
- In Re ShapiroDistrict Court, N.D. Illinois · 1974
- United States v. SchlegelDistrict Court, D. Nebraska · 1970
9 more not listed; retrieve them via the Exa API.