UNITED STATES v. O'HENRY'S FILM WORKS, INC.

No. 473, Docket 78-6124.

598 F.2d 313 (1979)

UNITED STATES of America and Joseph McGrath, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. O'HENRY'S FILM WORKS, INC., and Henry Pergament, as President of O'Henry's Film Works, Inc., Respondents-Appellants.

United States Court of Appeals, Second Circuit.

Decided April 16, 1979.


Attorney(s) appearing for the Case

John J. Tigue, Jr., New York City (Stuart E. Abrams, Kostelanetz & Ritholz, New York City, of counsel), for respondents-appellants.

William G. Ballaine, Asst. U.S. Atty., S.D. N.Y., Robert B. Fiske, Jr., U.S. Atty., Peter C. Salerno, Asst. U.S. Atty., New York City, of counsel), for petitioners-appellees.

Before FEINBERG and MESKILL, Circuit Judges, and EDELSTEIN, District Judge.


EDELSTEIN, District Judge:

This is an appeal by O'Henry's Film Works, Inc., and Henry Pergament, as president of O'Henry's Film Works, Inc., from an order of the United States District Court for the Southern District of New York, directing that Pergament comply with a portion of an Internal Revenue Service summons, issued pursuant to 26 U.S.C. § 7602, by answering questions concerning the whereabouts of certain corporate records of O'Henry's Film Works, Inc....

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