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IN RE UPHAM'S INCOME TAX

18 F.Supp. 737 (1937)

In re UPHAM'S INCOME TAX.

District Court, S. D. New York.

March 4, 1937.

Attorney(s) appearing for the Case

Spencer, Ordway & Wierum, of New York City (Otto C. Wierum, of New York City, of counsel), for petitioner.

Lamar Hardy, U. S. Atty., of New York City (Jay Slonim, Asst. U. S. Atty., of New York City, of counsel), for respondents.

PATTERSON, District Judge.

Elizabeth R. Upham brought a petition showing that she is executrix of the estate of Richard D. Upham, deceased, who died in 1924; that the respondent Krigbaum, an internal revenue agent, served on Central Hanover Bank & Trust Company a summons requiring production before him of a copy of the bank account of the decedent from 1916 to 1924 and also a summons requiring production of a copy of the bank account of the estate from 1924 to...

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