Legal Opinion
United States v. Monroe Adlman, as Officer and Representative of Sequa Corporation
Court of Appeals for the Second Circuit
Decided October 26, 1995No. 704, Docket 94-6143PublishedCited by 123 opinions
1Opinion of the Court
LEVAL, Circuit Judge:
This is an action brought by the United States to enforce an Internal Revenue Service summons issued to Monroe Adlman, as Officer and Representative of Sequa Corporation (“Sequa”). See 26 U.S.C. § 7604 (conferring power upon the district courts to enforce an IRS summons). The summons sought production of a preliminary and final draft of a memorandum prepared by Sequa’s auditors, Arthur Andersen & Co. (“AA”), at Adlman’s request. Adlman, who is an attorney and Sequa’s Vice President for Taxes, refused to produce the memoranda, invoking Sequa’s attorney-client privilege and…
2Cases cited16 opinions
- Hickman v. TaylorSupreme Court of the United States · 1947
- Upjohn Co. v. United StatesSupreme Court of the United States · 1981
- United States v. NoblesSupreme Court of the United States · 1975
- United States v. Paul A. BilzerianCourt of Appeals for the Second Circuit · 1991
- United States v. Louis KovelCourt of Appeals for the Second Circuit · 1961
11 more not listed; retrieve them via the Exa API.
3Cited by123 opinions
- United States v. Monroe Adlman, as Officer and Representative of Sequa CorporationCourt of Appeals for the Second Circuit · 1998
- In Re: Grand Jury Proceedings United States of America v. John DoeCourt of Appeals for the Second Circuit · 2000
- United States v. Construction Products Research, Inc. Five Star Products, Inc. And H. Nash BabcockCourt of Appeals for the Second Circuit · 1996
- United States v. MejiaCourt of Appeals for the Second Circuit · 2011
- In Re Echostar Communications CorporationCourt of Appeals for the Federal Circuit · 2006
118 more not listed; retrieve them via the Exa API.