United States v. Monroe Adlman, as Officer and Representative of Sequa Corporation

U.S. Court of Appeals, Second Circuit · Decided 1995-10-26

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From the opinion

LEVAL, Circuit Judge: This is an action brought by the United States to enforce an Internal Revenue Service summons issued to Monroe Adlman, as Officer and Representative of Sequa Corporation (“Sequa”). See 26 U.S.C. § 7604 (conferring power upon the district courts to enforce an IRS summons). The summons sought product…

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