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FIRST NAT. BANK OF MOBILE v. UNITED STATES

No. 11757.

160 F.2d 532 (1947)

FIRST NAT. BANK OF MOBILE et al. v. UNITED STATES.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied March 28, 1947.

Attorney(s) appearing for the Case

Chas. C. Hand and Charles B. Arendall, Jr., both of Mobile, Ala., for appellants.

Muriel S. Paul, Sewall Key, and A. F. Prescott, Sp. Assts. to the Atty. Gen., Douglas W. McGregor, Asst. Atty. Gen., and Albert J. Tully, U. S. Atty., of Mobile, Ala., for the United States.

Before McCORD, WALLER, and LEE, Circuit Judges.

WALLER, Circuit Judge.

26 U.S.C.A. Int.Rev.Code, § 3614, contains the following provisions that are pertinent to this case: "§ 3614. Examination of books and witnesses.

"(a) To determine liability of the taxpayer. The Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is authorized, by any officer or employee of the Bureau of Internal Revenue, including...

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