Application of Percy C. and Margaret A. MAGNUS to quash certain summonses issued by the Internal Revenue Service to testify, and produce records, etc., Petitioners-Appellants,
United States of America, Respondent-Appellee.
United States Court of Appeals Second Circuit.https://leagle.com/images/logo.png
Argued January 19, 1962.
Decided February 13, 1962.
Attorney(s) appearing for the Case
Boris Kostelanetz, New York City (Corcoran, Kostelanetz, Gladstone & Lowell, New York City, on the brief; Jules Ritholz, Edward J. Daus, New York City, of counsel), for the petitioners-appellants.
John F. X. Peloso, Asst. U. S. Atty., Southern District of New York, New York City (Robert M. Morgenthau, U. S. Atty., for the Southern District of New York, New York City, on the brief; Morton L. Ginsberg, Asst. U. S. Atty., New York City, of counsel), for the respondent-appellee.
Before MEDINA, MOORE and SMITH, Circuit Judges.
United States Court of Appeals Second Circuit.
LEONARD P. MOORE, Circuit Judge.
Percy C. and Margaret A. Magnus (referred to as "the taxpayers") whose income tax liability for the years 1948 through 1957 is under investigation by agents of the Internal Revenue Service (IRS) appeal from an order denying a motion to quash two summonses issued under authority of Section 7602, Internal Revenue Code of 1954, 26 U.S. C.A. § 7602, (the Code). One summons was directed to...
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