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IN RE NATIONAL PUBLIC UTILITY INVESTING CORPORATION

No. 384.

79 F.2d 302 (1935)

In re NATIONAL PUBLIC UTILITY INVESTING CORPORATION. HOPSON v. UNITED STATES.

Circuit Court of Appeals, Second Circuit.

August 5, 1935.

Attorney(s) appearing for the Case

Travis, Brownback & Paxson, of New York City (George M. Le Pine and Edward F. Huber, both of New York City, of counsel), for appellant.

Martin Conboy, U. S. Atty., of New York City. (John F. Davidson, Asst. U. S. Atty., of New York City, of counsel), for the United States.

Before MANTON, SWAN, and CHASE, Circuit Judges.

CHASE, Circuit Judge.

During an investigation by the government of the tax liability for the years 1929 to 1933, inclusive, of National Public Utility Investing Corporation, organized under the laws of Delaware, the appellant was duly summoned on June 11, 1934, to produce, pursuant to the provisions of section 618 of the Revenue Act of 1928 (26 USCA § 1247), certain designated books, papers, and records of Utilities Investing Company, Limited, General Public...

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