Legal Opinion
United States v. Morgan Guaranty Trust Company, and Roger L. Keech and Sandra J. Keech, Intervenors-Appellants
Court of Appeals for the Second Circuit
Decided February 6, 1978No. 622, Docket 77-6191PublishedCited by 64 opinions
1Opinion of the Court
FRIENDLY, Circuit Judge:
The United States filed a petition in the District Court for the Southern District of New York under I.R.C. §§ 7402(b) and 7604(a), to enforce a summons issued under the authority of the Secretary of the Treasury pursuant to I.R.C. § 7602. 1 The petition was supported by an affidavit of I.R.S. Special Agent Alexander Dombroski, who had issued the summons. The summons had directed Morgan Guaranty Trust Company
to appear before Special Agent A. Dom-broski, an officer of the Internal Revenue Service, to give testimony relating to the tax liability or the collection of the…
2Cases cited14 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Reisman v. CaplinSupreme Court of the United States · 1964
- United States v. Andrew TsanasCourt of Appeals for the Second Circuit · 1978
- Clifford O. Boren, Delta M. Boren and Clifford O. Boren Contracting Co., Inc. v. Lloyd M. Tucker, Special Agent, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1957
9 more not listed; retrieve them via the Exa API.
3Cited by64 opinions
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- Tiffany Fine Arts, Inc. v. United StatesSupreme Court of the United States · 1985
- United States v. Garden State National BankCourt of Appeals for the Third Circuit · 1979
- United States of America and Anthony Carsanaro, Revenue Agent, Internal Revenue Service v. The Freedom Church and Reverend Richard M. DoncasterCourt of Appeals for the First Circuit · 1979
- United States v. HarrisCourt of Appeals for the Fifth Circuit · 1980
59 more not listed; retrieve them via the Exa API.