INTERNATIONAL COMMOD. CORP. v. Internal Revenue Serv., 317
Decision Date | 22 June 1955 |
Docket Number | No. 317,Docket 23594.,317 |
Citation | 224 F.2d 882 |
Parties | INTERNATIONAL COMMODITIES CORPORATION, Petitioner-Appellant, v. INTERNAL REVENUE SERVICE OF THE UNITED STATES TREASURY DEPARTMENT, Respondent-Appellee. |
Court | U.S. Court of Appeals — Second Circuit |
Corcoran & Kostelanetz, Boris Kostelanetz, New York City, for petitioner-appellant.
J. Edward Lumbard, U. S. Atty. for Southern Dist. of New York, New York City (Clement J. Hallinan, Jr., New York City, of counsel), for respondent-appellee.
Before FRANK, MEDINA and HINCKS, Circuit Judges.
In the court below, where no suit relating to appellant was then pending, appellant obtained an order, addressed to the Internal Revenue Service, to show cause why the court should not vacate a summons, issued pursuant to 26 U.S.C. § 7602, by a Special Agent of the Internal Revenue Service, directing Donald Daniels, the president of appellant, to appear before the agent and there to testify and to produce certain books and papers of appellant. The summons read as follows:
Appellant contended that the summons was directed to it, a...
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Application of Colton
...Circuit, apparently without objection from the Government, some of which have reached this Court: International Commodities Corp. v. Internal Revenue Service, 2 Cir., 1955, 224 F.2d 882; First National City Bank of New York v. Internal Revenue Service, 2 Cir., 1959, 271 F.2d 616, certiorari......
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