Legal Opinion
In Re Albert Lindley Lee Memorial Hospital
Court of Appeals for the Second Circuit
Decided December 18, 1953No. 22769_1PublishedCited by 61 opinions
1Opinion of the Court
SWAN, Circuit Judge.
On November 5, 1952 a special agent of the Bureau of Internal Revenue served on the Albert Lindley Lee Memorial Hospital, Fulton, N. Y., a summons issued pursuant to 26 U.S.C.A. § 3614(a) for the purpose of inquiring into the tax liability of Dr. Anthony J. Cincotta for the years 1946 through 1950 inclusive. The Hospital having refused to comply with the summons, the United States Attorney for the Northern District of New York applied to the District Court, pursuant to 26 U.S.C.A. § 3633 and obtained an ex parte order directing the Hospital to allow the Internal Revenue…
2Cases cited18 opinions
- Consolidated Edison Co. v. National Labor Relations BoardSupreme Court of the United States · 1938
- Federal Trade Commission v. Cement InstituteSupreme Court of the United States · 1948
- Opp Cotton Mills, Inc. v. Administrator of the Wage & Hour Division of the Department of LaborSupreme Court of the United States · 1941
- Interstate Commerce Commission v. BairdSupreme Court of the United States · 1904
- Falsone v. United StatesCourt of Appeals for the Fifth Circuit · 1953
13 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- 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
- Garner v. WolfinbargerCourt of Appeals for the Fifth Circuit · 1970
- Royal G. Bouschor v. United StatesCourt of Appeals for the Eighth Circuit · 1963
- United States of America and Ralph L. Guyette, Special Agent, Internal Revenue Service v. John B. HarringtonCourt of Appeals for the Second Circuit · 1968
56 more not listed; retrieve them via the Exa API.