Legal Opinion
Martin v. Chandis Securities Co.
District Court, S.D. California
Decided June 10, 1940No. M-4-MiscPublishedCited by 10 opinions
1Opinion of the Court
YANKWICH, District Judge.
On March 5, 1940, the petitioner, George D. Martin, as Internal Revenue Agent, in charge of the Sixth Internal Revenue District of California, filed a petition for production of records, under Section 3614 of 26 U.S.C.A.Internal Revenue Code.
The petition recited these facts:
Chandis Securities Corporation is a California corporation. E. H. Downing is its Assistant Secretary in charge of its records. Marian Otis Chandler is the Secretary of the Corporation and the maker of an individual federal income tax return for the year 1930, which is under investigation.
The…
2Cases cited10 opinions
- Southern Development Co. v. SilvaSupreme Court of the United States · 1888
- McMann v. Securities and Exchange CommissionCourt of Appeals for the Second Circuit · 1937
- Zimmermann v. WilsonCourt of Appeals for the Third Circuit · 1939
- Newfield v. RyanCourt of Appeals for the Fifth Circuit · 1937
- Roosevelt v. Missouri State Life Ins. Co.Court of Appeals for the Eighth Circuit · 1935
5 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Evelyn Hubner v. Lloyd M. Tucker, Special Agent, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1957
- Local 174, International Brotherhood of Teamsters, Chauffeurs, Warehousemen and Helpers of America and Nugent La Poma v. United StatesCourt of Appeals for the Ninth Circuit · 1956
- United States Ex Rel. Sathre v. Third Northwestern Nat. BankDistrict Court, D. Minnesota · 1952
- Federal Trade Commission v. Hunt Foods & Industries, Inc.District Court, S.D. California · 1959
- Soukaras v. United StatesUnited States Court of Claims · 1956
5 more not listed; retrieve them via the Exa API.