Legal Opinion

United States v. United Distillers Products Corp.

Court of Appeals for the Second Circuit

Decided July 15, 1946No. 287, Docket 20187PublishedCited by 31 opinions

1Opinion of the Court

*874CLARK, Circuit Judge.

Defendant, a New Jersey corporation having its principal place of business in Amston, Connecticut, appeals from an order denying its motion to vacate' a summons, which required it to produce certain corporate books and records for the years 1940 through 1944 at tile office-of the Bureau of Internal Revenue in Hartford, Connecticut.1 Defendant does not question the Bureau’s general right to inspect its records while investigating possible tax deficiencies. It contends, however, that the summons was unreasonable in its demands, improper because of a prior examination of the…

2Cases cited5 opinions

  1. Endicott Johnson Corp. v. PerkinsSupreme Court of the United States · 1943
  2. Perkins v. Endicott Johnson CorporationCourt of Appeals for the Second Circuit · 1942
  3. Corrigan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1946
  4. Ewald v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
  5. Ketcham v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1944

3Cited by31 opinions

  1. Grant Foster and Foster Construction C.A., Intervenors-Appellants v. United StatesCourt of Appeals for the Second Circuit · 1959
  2. United States of America, Plaintiff-Respondent v. Raymond A. O'COnnOrCourt of Appeals for the Second Circuit · 1956
  3. In Re Albert Lindley Lee Memorial HospitalCourt of Appeals for the Second Circuit · 1953
  4. Samuel C. Brody v. United StatesCourt of Appeals for the First Circuit · 1957
  5. De Masters v. ArendCourt of Appeals for the Ninth Circuit · 1963

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