(DOWNLOAD) "United States v. United Distillers Products Corporation." by Second Circuit Circuit Court Of Appeals # Book PDF Kindle ePub Free

eBook details

Title: United States v. United Distillers Products Corporation.
Author : Second Circuit Circuit Court Of Appeals
Release Date : January 15, 1946
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 67 KB

Description

Defendant, a New Jersey corporation having its principal place of business in Amston, Connecticut, appeals from an order denying its motion to vacate a summons, which required it to produce certain corporate books and records for the years 1940 through 1944 at the office of the Bureau of Internal Revenue in Hartford, Connecticut. Defendant does not question the Bureaus general right to inspect its records while investigating possible tax deficiencies. It contends, however, that the summons was unreasonable in its demands, improper because of a prior examination of the books, and barred, as to the years 1940 and 1941, by the three-year Statute of Limitations in Â§ 275(a) of the Internal Revenue Code, 26 U.S.C.A. Int. Rev. Code, Â§ 275 (a).