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NAN v. RASMUSSON

No. 1418.

1 F.Supp. 446 (1932)

NAN v. RASMUSSON, Collector of Internal Revenue.

District Court, D. of Montana.

October 5, 1932.

Attorney(s) appearing for the Case

Stewart & Brown, of Helena, Mont., for plaintiff.

W. D. Rankin, U. S. Atty., and A. P. Acher, Asst. U. S. Atty., both of Helena, Mont., for defendant.

BOURQUIN, District Judge.

In this suit to restrain collection of income taxes, the circumstances upon which plaintiff relies to invoke the rule of Hill v. Wallace, 259 U.S. 44, 62, 42 S.Ct. 453, 66 L. Ed. 822, are that from his home federal narcotic officers armed with search warrant took possession of his bank books and statements, disclosed them to defendant, who thereupon examined the records of the banks, ascertained plaintiff's...

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