Legal Opinion

In re Cole

District Court, S.D. New York

Decided December 2, 1964Published

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

  1. Reisman v. CaplinSupreme Court of the United States · 1964
  2. Samuel Reisman v. Mortimer M. CaplinCourt of Appeals for the D.C. Circuit · 1963
  3. Lesser v. United StatesDistrict Court, E.D. New York · 1964

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