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CARO v. BINGLER

June 17, 1965

John P. CARO and Mary Caro, husband and wife, John P. Caro and Mary Caro, partners, t/a Carolyn Courts, Caro Equipment Co., Inc., and Caro Motor Sales and Services, Inc., Plaintiffs,
v.
John H. BINGLER, Cresson O. Davis, Frank J. Driscoll and Herbert Cohen, Defendants



The opinion of the court was delivered by: GOURLEY

In this civil action plaintiffs request that summonses issued by the Internal Revenue Service to Plaintiffs John P. Caro and Mary Caro directing them to appear before Agent Frank J. Driscoll with certain records enumerated in said summonses be quashed; that defendants be directed to return records delivered to them by plaintiffs on February 2 and 8, 1965, and directed not to use or attempt to use any information obtained from such records in attempting to secure the conviction of plaintiffs for the criminal violation of any provision of the Internal Revenue Code of the United States. *fn1"

 The Court enters the following Findings of Fact:

 1. John P. Caro and Mary Caro reside in the Borough of Everett, Bedford County, in the Western District of Pennsylvania.

 2. John P. Caro is President and owns 99% Of the common stock of Caro Motor Sales and Service, Inc., a Pennsylvania Corporation, located in Everett, Pennsylvania.

 3. John P. Caro is President and owner of approximately 84% Of the common stock of Caro Equipment Company, Inc., a Pennsylvania Corporation, located in Everett, Pennsylvania.

 4. John P. Caro operated in an individual capacity a motel enterprise referred to as Carolyn Courts.

 5. No partnership agreement was ever entered into between John P. Caro and Mary Caro with respect to the operation of Carolyn Courts.

 6. Carolyn Courts has never filed a partnership return.

 7. The Carolyn Courts' records reflect a drawing account and an investment account solely in the name of J. P. Caro.

 8. On February 2, 1965, Revenue Agents Driscoll and Cohen contacted John P. Caro at Caro Motor Sales and Service, Inc.

 9. On February 2, 1965, the agents identified themselves and told John P. Caro the purpose of their visit. Caro was advised that an investigation was being conducted for the years 1959 through 1963 relating to his personal returns, which included Carolyn Courts; Caro Equipment Company, Inc., and Caro Motor Sales and Service, Inc. The taxpayer was informed that there were allegations of fraud in the case and that the agents wished to ascertain the true facts. The taxpayer was informed that he did not have to turn over any personal records or the records of Carolyn Courts or make any statement which might tend to incriminate him under the Fifth Amendment. The taxpayer was advised that the agents could issue a summons for the corporation records. The taxpayer was advised that he had a right to an attorney. The taxpayer replied that he had nothing to hide and that the agents could examine any records they wished. The taxpayer stated that the agents could take the records and instructed his son, Michael Caro, to turn over to the agents all the records that they requested.

 10. On February 2, 1965, and on February 8, 1965, certain records pertaining to John P. Caro, Mary Caro, Carolyn Courts, Caro Equipment Company, Inc., and Caro Motor Sales and Service, ...


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