UNITED STATES v. ACKER

No. M-18-304.

325 F.Supp. 857 (1971)

UNITED STATES of America, and Arthur J. Sheridan, Revenue Agent, Internal Revenue Service, Petitioners, v. Robert B. ACKER, as Secretary of Standard Oil Company of New Jersey, Respondent.

United States District Court, S. D. New York.

March 17, 1971.


Attorney(s) appearing for the Case

Whitney North Seymour, Jr., U. S. Atty., for the Southern District of New York, for petitioners; Michael I. Saltzman, Asst. U. S. Atty., of counsel.

Sullivan & Cromwell, New York City, for respondent; Roy H. Steyer, John L. Warden, Willard B. Taylor, A. E. Collier, New York City, of counsel.


OPINION

FRANKEL, District Judge.

By a summons under 26 U.S.C. § 76021 agents of the Internal Revenue Service called upon respondent, as Secretary of Standard Oil Company of New Jersey, to produce minutes of meetings held in 1962 and 1963 by the boards of directors and executive committees of Jersey itself and 17 affiliated corporations which were included in Jersey's consolidated federal income tax returns for those two...

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