Legal Opinion
Grant Foster and Foster Construction C.A., Intervenors-Appellants v. United States
Court of Appeals for the Second Circuit
Decided December 8, 1959No. 28, Docket 25073PublishedCited by 98 opinions
1Opinion of the Court
HINCKS, Circuit Judge.
On August 29, 1957, the Commissioner of Internal Revenue, under 26 U.S.C.A. § 7602, I.R.C.1954, caused a summons to be served upon the New York Agency of the Bank of London & South America, Ltd., directing it to appear before a Special Agent of the Service and produce for examination “books, papers, records and memoranda of whatsoever nature or kind, relating to the accounts of Foster Construction C. A., and Grant Foster, including the signature cards, ledger sheets and cancelled checks, for the period 1949 to 1956 inclusive.” When the Bank failed to obey the summons,…
2Cases cited31 opinions
- United States v. Morton Salt Co.Supreme Court of the United States · 1950
- Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946
- Wilson v. United StatesSupreme Court of the United States · 1910
- Endicott Johnson Corp. v. PerkinsSupreme Court of the United States · 1943
- Interstate Commerce Commission v. BrimsonSupreme Court of the United States · 1894
26 more not listed; retrieve them via the Exa API.
3Cited by98 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. Arthur Young & Co.Supreme Court of the United States · 1984
- United States v. Raymond J. RyanCourt of Appeals for the Ninth Circuit · 1972
- United States of America and Ralph L. Guyette, Special Agent, Internal Revenue Service v. John B. HarringtonCourt of Appeals for the Second Circuit · 1968
- Pollard v. RobertsDistrict Court, E.D. Arkansas · 1968
93 more not listed; retrieve them via the Exa API.