Legal Opinion
Norda Essential Oil and Chemical Company, Inc. v. United States
Court of Appeals for the Second Circuit
Decided March 7, 1956No. 13-1207PublishedCited by 15 opinions
1Per curiam
This is an appeal taken from the district court’s refusal to vacate a prior ex parte order summoning appellant to appear May 16, 1955, before a Special Agent of the Internal Revenue Service with its books, records, and papers in connection with its tax liability for 1952. Conceding the general power of summons, Internal Revenue Code of 1954, § 7602, 26 U.S.C. § 7602, it contests this particular one on several grounds, the most stressed being that records are being demanded for the years 1950 and 1951, as to which the statutory limitation of three years, Internal Revenue Code of 1954, §…
2Cases cited7 opinions
- Falsone v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- Martin v. Chandis Securities Co.Court of Appeals for the Ninth Circuit · 1942
- Zimmermann v. WilsonCourt of Appeals for the Third Circuit · 1939
- United States v. United Distillers Products Corp.Court of Appeals for the Second Circuit · 1946
- Zimmermann v. WilsonCourt of Appeals for the Third Circuit · 1936
2 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Phoenix Coal Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1956
- De Masters v. ArendCourt of Appeals for the Ninth Circuit · 1963
- H. Mitchell Dunn, Jr. v. A. C. Ross, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- National Plate & Window Glass Co., Inc. v. United StatesCourt of Appeals for the Second Circuit · 1958
- Springfield Street Railway Company v. The United StatesUnited States Court of Claims · 1963
10 more not listed; retrieve them via the Exa API.