Legal Opinion
United States v. Cohen
District Court, D. Nevada
Decided November 29, 1965No. Civ. 754PublishedCited by 8 opinions
1Opinion of the Court
ROGER D. FOLEY, Chief Judge.
On July 8, 1964, C. L. Beason and J. R. Chamberlain, Special Agents of the Internal Revenue Service, Intelligence Division, then conducting an investigation into the income tax liability of Carl Cohen and his wife, called upon Cohen and made demand to examine his tax records for the years 1958 through 1963, inclusive. Cohen advised the Agents that the tax records were in the possession of his accountant, Samuel Berke, of Beverly Hills, California. On July 9, 1964, Cohen picked up the tax records from Berke’s office. On July 13, 1964, Agent Beason made a demand upon…
2Cases cited7 opinions
- United States v. WhiteSupreme Court of the United States · 1944
- United States v. Harold JudsonCourt of Appeals for the Ninth Circuit · 1963
- Application of HouseDistrict Court, N.D. California · 1956
- In the Matter of James E. Fahey. G. C. Hooks, District Director of Internal Revenue Service for the District of Kentucky v. James E. FaheyCourt of Appeals for the Sixth Circuit · 1962
- Application of DanielsDistrict Court, S.D. New York · 1956
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States of America v. Carl CohenCourt of Appeals for the Ninth Circuit · 1967
- United States of America and Paul F. Hynes, Special Agent, Internal Revenue Service v. John F. Lyons, George H. Boynton, IntervenorCourt of Appeals for the First Circuit · 1971
- United States v. ZakutanskyCourt of Appeals for the Seventh Circuit · 1968
- United States v. SchoeberleinDistrict Court, D. Maryland · 1971
- United States v. PizzoDistrict Court, S.D. New York · 1966
3 more not listed; retrieve them via the Exa API.