1. Home
  2. Browse Decisions
  3. F.2d
  4. 596 F.2d
  5. 596 F.2d 630 (1979)
 

IN RE GRAND JURY SUBPOENA, MAY, 1978 AT BALTIMORE

No. 78-1507.

596 F.2d 630 (1979)

In re GRAND JURY SUBPOENA, MAY, 1978 AT BALTIMORE. STATE of New York, DEPARTMENT OF TAXATION AND FINANCE, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided April 20, 1979.

Attorney(s) appearing for the Case

Arthur R. Rosen, Deputy Counsel, Dept. of Taxation and Finance, Albany, N. Y. (Peter Crotty, Deputy Commissioner and Counsel, Albany, N. Y., on brief), for appellant.

James A. Bruton, Tax Div., Dept. of Justice, Washington, D. C. (Russell T. Baker, Jr., U. S. Atty., Baltimore, Md., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Robert E. Lindsay, Tax. Div., Dept. of Justice, Washington, D. C., on brief), for appellee.

Before HAYNSWORTH, Chief Judge, and WINTER and HALL, Circuit Judges.

PER CURIAM:

This case arises out of the issuance of a grand jury subpoena duces tecum directed to the New York Department of Taxation and Finance. Despite emphatic protests by New York, the district court enforced the subpoena for state tax records sought in connection with a criminal tax investigation. New York points out that its statutes permit release of tax information only if requested by "the Secretary of the Treasury or his delegates" and that a federal grand...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases