Legal Opinion
Department of Taxation & Finance v. Department of Law
Appellate Division of the Supreme Court of the State of New York
Decided July 12, 1977PublishedCited by 5 opinions
1Opinion of the CourtMoule, J.
In July, 1976, a Deputy Attorney-General in *299charge of the State Organized Crime Task Force (OCTF) served appellant, the New York State Department of Taxation and Finance, with a subpoena duces tecum issued in accordance with CPL 190.50. That subpoena required the department to produce before a Monroe County Grand Jury a certified copy of the 1973 tax return of one Casimer Gervase. The department thereupon moved unsuccessfully to quash the subpoena. The sole question presented on this appeal is whether the nondisclosure provisions of subdivision (e) of section 697 of the Tax Law prohibit the…
2Cases cited5 opinions
- In Re Grand Jury Subpoena for the Production of Certain New York State Sales Tax RecordsDistrict Court, W.D. New York · 1974
- Manufacturers Trust Co. v. BrowneAppellate Division of the Supreme Court of the State of New York · 1945
- Matter of Manufacturers Trust Company v. BrowneNew York Court of Appeals · 1946
- People v. Isaac G. Johnson & Co.Appellate Division of the Supreme Court of the State of New York · 1925
- Strycker's Bay Apartments, Inc. v. WalshNew York Supreme Court · 1971
3Cited by5 opinions
- New York State Department of Taxation & Finance v. New York State Department of LawNew York Court of Appeals · 1978
- Garrett v. StateSupreme Court of Georgia · 1979
- Building a Better New York Committee v. New York State Commission on Government IntegrityNew York Supreme Court · 1988
- People v. Doe, New York County Courts1981
- Webster v. TullyAppellate Division of the Supreme Court of the State of New York · 1981