Legal Opinion
United States v. Acker
District Court, S.D. New York
Decided March 17, 1971No. M-18-304PublishedCited by 13 opinions
1Opinion of the Court
OPINION
FRANKEL, District Judge.
By a summons under 26 U.S.C. § 7602 1 agents of the Internal Revenue Service called upon respondent, as Secretary of Standard Oil Company of New Jersey, to produce minutes of meetings held in 1962 and 1963 by the boards of directors and executive committees of Jersey itself and 17 affiliated corporations which were included in Jersey’s consolidated federal income tax returns for those two years. The respondent, bringing to formal and justiciable issue a dispute that matured some time ago, refused compliance. The government seeks an order of compulsion under 26…
2Cases cited10 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Hale v. HenkelSupreme Court of the United States · 1906
- United States v. Morton Salt Co.Supreme Court of the United States · 1950
- Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946
- Wyman v. JamesSupreme Court of the United States · 1971
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States v. Oscar S. Wyatt, Jr., Coastal States Gas Corp., Intervenor-AppelleeCourt of Appeals for the Fifth Circuit · 1981
- United States v. Arthur Young & Company, and Amerada Hess Corporation, Intervenor-Respondent-AppellantCourt of Appeals for the Second Circuit · 1982
- United States of America v. Edmond MatrasCourt of Appeals for the Eighth Circuit · 1973
- Garpeg, Ltd. v. United StatesDistrict Court, S.D. New York · 1984
- Federal Trade Commission v. RockefellerDistrict Court, S.D. New York · 1977
8 more not listed; retrieve them via the Exa API.