In re Cole
District Court, S.D. New York
1Opinion of the Court
CROAKE, District Judge.
These motions deal with a summons issued by the Commissioner of Internal Revenue to the Franklin National Bank under the authority of Section 7602 of the Internal Revenue Code of 1954.1-Marvin R. Cole, Gladys Cole, Arthur A. Fischer and Cole, Fischer, Rogow, Inc. (hereinafter movants), seek to stay: (1) the Internal Revenue Service from examining the papers and records specified by the summons; and (2) the Franklin National Bank from complying with the summons, until notice of the proposed examination is given to the movants so-that they may have an opportunity…
2Cases cited3 opinions
- Reisman v. CaplinSupreme Court of the United States · 1964
- Samuel Reisman v. Mortimer M. CaplinCourt of Appeals for the D.C. Circuit · 1963
- Lesser v. United StatesDistrict Court, E.D. New York · 1964