Legal Opinion
Brower v. Hines
Court of Appeals for the Second Circuit
Decided February 19, 1934No. 274PublishedCited by 12 opinions
1Opinion of the Court
MANTON, Circuit Judge.
Income tax returns were filed by the bankrupts with the New York state tax commission for the years 1927 to 1931, inclusive, which showed the business and financial condition of the bankrupts during the period. •Demand was made by the trustee for certified copies of such returns and refused. The trustee petitioned the referee in bankruptcy for an order directing the bankrupts to sign a direction for certified copies of such returns. Section 384 (1) of the New York state Tax Law (Consol. Laws, e. 60)' requires secrecy of the officials, the tax commission, and makes it…
2Cases cited11 opinions
- Board of Trade of Chicago v. JohnsonSupreme Court of the United States · 1924
- Babbitt v. DutcherSupreme Court of the United States · 1910
- Johnson v. United StatesSupreme Court of the United States · 1913
- Matter of HarrisSupreme Court of the United States · 1911
- Ex Parte FullerSupreme Court of the United States · 1923
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Crane v. TunksTexas Supreme Court · 1959
- Connecticut Importing Co. v. Continental Distilling Corp.District Court, D. Connecticut · 1940
- Kingsley v. Delaware, Lackawanna & Western RailroadDistrict Court, S.D. New York · 1957
- Sears, Roebuck & Co. v. SpiveyDistrict Court, E.D. New York · 2001
- In Re Transatlantic and Pacific Corp.District Court, S.D. New York · 1963
7 more not listed; retrieve them via the Exa API.