Legal Opinion
In Re Upham's Income Tax
District Court, S.D. New York
Decided March 4, 1937PublishedCited by 13 opinions
1Opinion of the Court
PATTERSON, District Judge.
Elizabeth R. Upham brought a petition showing that she is executrix of the estate of Richard D. Upham, deceased, who died in 1924; that the respondent Krigbaum, an internal revenue agent, served on Central Hanover Bank & Trust Company a summons requiring production before him of a copy of the bank account of the decedent from 1916 to 1924 and also a summons requiring production of a copy of the bank account of the estate from 1924 to the present time, both summonses entitled “In the Matter of the tax liability of R. D. Upham, deceased.” The petition further alleges…
2Cases cited4 opinions
- McMann v. Securities and Exchange CommissionCourt of Appeals for the Second Circuit · 1937
- Zimmermann v. WilsonCourt of Appeals for the Third Circuit · 1936
- Cooley v. BerginDistrict Court, D. Massachusetts · 1928
- McMann v. EngelDistrict Court, S.D. New York · 1936
3Cited by13 opinions
- Grant Foster and Foster Construction C.A., Intervenors-Appellants v. United StatesCourt of Appeals for the Second Circuit · 1959
- State v. FearsCourt of Criminal Appeals of Tennessee · 1983
- Zimmermann v. WilsonCourt of Appeals for the Third Circuit · 1939
- United States Ex Rel. Sathre v. Third Northwestern Nat. BankDistrict Court, D. Minnesota · 1952
- In Re Andrews' Tax LiabilityDistrict Court, D. Maryland · 1937
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