FIRST NATIONAL CITY BANK OF NEW YORK, Petitioner-Appellee,
v.
INTERNAL REVENUE SERVICE OF UNITED STATES TREASURY DEPARTMENT, Respondent-Appellant.
United States Court of Appeals Second Circuit.https://leagle.com/images/logo.png
Argued June 8, 1959.
Decided November 10, 1959.
Attorney(s) appearing for the Case
Robert J. Ward, Asst. U. S. Atty., for Southern Dist. of New York, New York City (Arthur H. Christy, U. S. Atty., S. D.N.Y., New York City, on the brief), for respondent-appellant.
John A. Wilson, New York City (Shearman & Sterling & Wright, Michael J. DeSantis, and MacIlburne Van Voorhies, New York City, on the brief), for petitioner-appellee.
Before HINCKS and LUMBARD, Circuit Judges, and SMITH, District Judge.
United States Court of Appeals Second Circuit.
HINCKS, Circuit Judge.
In this proceeding the First National City Bank of New York (hereinafter called the "Bank") applied to the District Court to vacate or modify a summons to appear, testify, and produce books served on it by the Internal Revenue Service (hereinafter referred to as the "Service") under 26 U.S.C. § 7602. The summons called for the production before the Service in New York City of certain bank records...
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