BUFFINGTON, Circuit Judge.
In the court below the United States, on October 17, 1922, presented a petition for a rule on Howard W. Lewis, liquidating agent of the Farmers' & Mechanics' National Bank, to produce for inspection its books, papers, etc., bearing on matters required to be included in the income and excess profit return made by the bank for the year 1917. The return had not been questioned, and the tax assessed thereunder had been duly paid. Thereupon...
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