Legal Opinion
Falsone v. United States
Court of Appeals for the Fifth Circuit
Decided June 26, 1953No. 14559PublishedCited by 167 opinions
1Opinion of the Court
RIVES, Circuit Judge.
An Internal Revenue agent acting under authority of 26 U.S.C.A. § 3614(a) 1 , served appellant, a certified public accountant, with summons to appear before him r.nd testify in the matter of the tax liability of Salvatore Italiano and his wife, Maria, for the years 1947 to 1951, inclusive, and to bring with him the following books and papers:
“All books, papers, records or memo-randa in your files relating to:
“(1) Individual income tax returns of Salvatore Italiano and Maria Itali-ano for the years 1940 to 1946, inclusive.
“(2) Corporation income tax returns of Anthony…
2Cases cited41 opinions
- Consolidated Edison Co. v. National Labor Relations BoardSupreme Court of the United States · 1938
- Cobbledick v. United StatesSupreme Court of the United States · 1940
- Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946
- Rogers v. United StatesSupreme Court of the United States · 1951
- Federal Trade Commission v. Cement InstituteSupreme Court of the United States · 1948
36 more not listed; retrieve them via the Exa API.
3Cited by167 opinions
- Fisher v. United StatesSupreme Court of the United States · 1976
- Couch v. United StatesSupreme Court of the United States · 1973
- Reisman v. CaplinSupreme Court of the United States · 1964
- Edward E. Colton and Lillian Kaltman v. United States of America, United States of America v. Edward E. ColtonCourt of Appeals for the Second Circuit · 1962
- United States v. DavisCourt of Appeals for the Fifth Circuit · 1981
162 more not listed; retrieve them via the Exa API.