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CORBIN DEPOSIT BANK OF CORBIN v. UNITED STATES

Nos. 12990, 12991.

244 F.2d 177 (1957)

CORBIN DEPOSIT BANK OF CORBIN, KENTUCKY, Ed Peace and Lucy Peace v. UNITED STATES. Ed PEACE and Lucy Peace v. UNITED STATES.

United States Court of Appeals Sixth Circuit.

May 15, 1957.

Attorney(s) appearing for the Case

Charles F. Wood and Bernard H. Barnett, Louisville, Ky., Greenebaum, Barnett & Wood, Louisville, Ky., of counsel, for appellants.

Kenneth E. Levin, Washington, D. C., Charles K. Rice, Lee A. Jackson, Hilbert P. Zarky, Meyer Rothwacks, Washington, D. C., Henry J. Cook, U. S. Atty., Lexington, Ky., on the brief, for appellee.

Before MARTIN, MILLER and STEWART, Circuit Judges.

PER CURIAM.

This is an appeal from an order of the district court requiring appellants to produce certain bank records for the years 1936 through 1951 in compliance with a summons of the Bureau of Internal Revenue. Probable cause supporting the issuance of the summons was established by the testimony of an internal revenue agent who enumerated facts showing reasonable grounds for a suspicion of fraud. Globe Construction Co. v. Humphrey, 5 Cir., 1956,

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