IN RE KEARNEY


227 F.Supp. 174 (1964)

In the Matter of Samuel W. KEARNEY, Assistant Cashier, First National City Bank, New York, New York, Respondent.

United States District Court S. D. New York.

January 8, 1964.


Attorney(s) appearing for the Case

Robert M. Morgenthau, U. S. Atty., Arthur S. Olick, Eugene R. Anderson, Asst. U. S. Attys.

Shearman & Sterling, New York City, for respondent; Herman E. Compter, New York City, of counsel.


McLEAN, District Judge.

This is a motion for an order, pursuant to 26 U.S.C. § 7604, enforcing an Internal Revenue summons issued under 26 U.S.C. § 7602, directed to an officer of First National City Bank ("the Bank"). The circumstances are somewhat unusual. It appears from the affidavits, including a supplemental affidavit of an attorney for the Bank filed at the court's request, that the situation is substantially as follows:

In November 1962,...

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