UNITED STATES of America, Petitioner-Appellee,
v.
ARTHUR YOUNG & COMPANY, Respondent-Appellant, and
Amerada Hess Corporation, Intervenor-Respondent-Appellant.
United States Court of Appeals, Second Circuit.https://leagle.com/images/logo.png
Argued October 26, 1981.
Decided April 13, 1982.
Attorney(s) appearing for the Case
Leona Sharpe, Asst. U.S. Atty., New York City (William M. Tendy, Acting U.S. Atty., S. D. N. Y., David M. Jones, Michael H. Dolinger, Asst. U.S. Attys., New York City, of counsel), for petitioner-appellee.
Carl D. Liggio, Gen. Counsel, New York City (John E. Matson, Richard I. Janvey, Associate Gen. Counsel, New York City, of counsel), for respondent-appellant Arthur Young & Co.
Robert G. Morvillo, New York City (Obermaier, Morvillo, Abramowitz, Milbank, Tweed, Hadley & McCloy, Roger B. Oresman, Russell E. Brooks, John C. Maloney, Jr., New York City, of counsel), for intervenor-respondent-appellant Amerada Hess Corp.
Willkie Farr & Gallagher, New York City (Kenneth J. Bialkin, Louis A. Craco, Howard C. Buschman, III, Diane K. G. Weeks, New York City, of counsel), for amicus curiae American Institute of Certified Public Accountants.
Donald Dreyfus, Chicago, Ill., for amicus curiae Arthur Andersen & Co.
James F. Strother, Chicago, Ill., for amicus curiae Alexander Grant & Co.
Harris J. Amhowitz, New York City, for amicus curiae Coopers & Lybrand.
Allan Kramer, New York City, for amicus curiae Deloitte Haskins & Sells.
Kenneth H. Lang, Cleveland, Ohio, for amicus curiae Ernst & Whinney.
Barry S. Augenbraun, Philadelphia, Pa., for amicus curiae Laventhol & Horwath.
Victor M. Earle, III, New York City, for amicus curiae Peat, Marwick, Mitchell & Co.
Eldon Olson, New York City, for amicus curiae Price Waterhouse & Co.
Richard A. Meyer, New York City, for amicus curiae Seidman & Seidman.
Richard H. Murray, New York City, for amicus curiae Touche Ross & Co.
Before FEINBERG, Chief Judge, and MANSFIELD and NEWMAN, Circuit Judges.
United States Court of Appeals, Second Circuit.
FEINBERG, Chief Judge:
This is an appeal from an order of the United States District Court for the Southern District of New York, Kevin T. Duffy, J., enforcing an Internal Revenue Service (IRS) summons to Arthur Young & Co. (AY). The summons, issued pursuant to 26 U.S.C. § 7602,1 directed AY to produce all files related to its client, Amerada Hess Corp. (Amerada), for whom AY served as independent auditor. In response to an enforcement...
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