PEOPLES DEPOSIT BANK & TRUST CO. v. UNITED STATES

No. 11961.

212 F.2d 86 (1954)

PEOPLES DEPOSIT BANK & TRUST CO., PARIS, KY. v. UNITED STATES.

United States Court of Appeals, Sixth Circuit.

April 22, 1954.


Attorney(s) appearing for the Case

Richard L. Shook, Washington, D. C., V. A. Bradley, Wm. W. Blanton, Paris, Ky., on the brief, for appellant.

Robert E. Hatton, Louisville, Ky., as amicus curiae.

Fred Youngman, Washington, D. C., H. Brian Holland, Ellis N. Slack, Edwin R. Denney, Lexington, Ky., on the brief, for appellee.

Before ALLEN, Circuit Judge, and GOURLEY and STARR, District Judges.


PER CURIAM.

The appellant bank appeals from the District Court's judgment requiring it to obey a summons issued by a special agent of the Bureau of Internal Revenue, in pursuance of section 3614 of the Internal Revenue Code, 26 U.S.C. § 3614, to appear and produce for inspection and examination certain books, records, papers, and memoranda of the bank evidencing transactions occurring in the years 1944, 1945, and 1946, relating to the tax liability of E. F. Prichard...

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