In Re Cohen , 295 Mich. 748 ( 1940 )

I concur in the result on the ground stated by Judge Cardozo in Re Doyle, 257 N.Y. 244, 267 (177 N.E. 489, 87 A.L.R. 418):

"We put aside as remote and unsubstantial the supposed peril of exposure to prosecution for the making of false tax returns to State or Federal officers."

NORTH and BUTZEL, JJ., concurred with WIEST, J.