Legal Opinion

In Re Grand Jury Subpoena for the Production of Certain New York State Sales Tax Records

District Court, W.D. New York

Decided October 8, 1974PublishedCited by 14 opinions

1Opinion of the Court

CURTIN, Chief Judge.

On June 11, 1974 a federal grand jury subpoena was served upon Abram J. Cutler, Custodian of the Records, New York State Sales Tax Returns, directing Mr. Cutler to appear before a federal grand jury in Buffalo, New York on July 2, 1974, and to bring with him the records of certain New York corporations for presentation to the Grand Jury. On June 27, 1974 the State of New York, through an Assistant Attorney General, moved to quash the federal grand jury subpoena, giving as a reason that, if Mr. Cutler honors the subpoena, he will violate New York State Law, Section 1146…

2Cases cited4 opinions

  1. Kastigar v. United StatesSupreme Court of the United States · 1972
  2. Branzburg v. HayesSupreme Court of the United States · 1972
  3. Blair v. United StatesSupreme Court of the United States · 1919
  4. United States v. Samuel StoneCourt of Appeals for the Second Circuit · 1970

3Cited by14 opinions

  1. In Re L. Joyce HampersCourt of Appeals for the First Circuit · 1981
  2. In the Matter of the Special April 1977 Grand Jury. Appeal of William J. Scott, WitnessCourt of Appeals for the Seventh Circuit · 1978
  3. In the Matter of Grand Jury Impaneled January 21, 1975 (Two Cases). Appeal of Abraham E. Freedman, in No. 76-1248. Appeal of Americo v. Cortese, in No. 76-1276Court of Appeals for the Third Circuit · 1976
  4. In re Grand Jury Impaneled January 21, 1975Court of Appeals for the Third Circuit · 1976
  5. In Re Grand JurySupreme Court of Louisiana · 1999

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