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APPLICATION OF COLE

No. 333, Docket 29374.

342 F.2d 5 (1965)

Application of Marvin R. COLE, Gladys Cole, Arthur A. Fischer and Cole, Fischer, Rogow, Inc., for an order staying the Franklin National Bank from complying with a summons issued to it by the Internal Revenue Service and further staying the Internal Revenue Service from proceeding with an examination of the books and records requested under said summons. In the Matter of UNITED STATES of America, Petitioner, v. FRANKLIN NATIONAL BANK, Respondent.

United States Court of Appeals Second Circuit.

Decided February 26, 1965.

Attorney(s) appearing for the Case

Laurence Vogel, Asst. U. S. Atty., New York City (Robert M. Morgenthau, U. S. Atty. for the Southern District of New York and Eugene R. Anderson, Asst. U. S. Atty., on the brief), for petitioner-appellant.

Sheldon Oliensis, New York City, (Kaye, Scholer, Fierman, Hays & Handler, New York City, on the brief), for respondent, Franklin National Bank.

Seymour B. Goldfeld, New York City (Goldfeld, Charak & Goldman, New York City, on the brief), for appellees, Cole and others.

Before SMITH, KAUFMAN and ANDERSON, Circuit Judges.

ANDERSON, Circuit Judge.

On November 16, 1964 the Franklin National Bank was served with a summons issued, pursuant to § 7602 and § 7603 of the Internal Revenue Code,1 by a special agent in the office of the District Director of Internal Revenue at Los Angeles. This summons was issued by the special agent in the course of his examination into the tax liability of Marvin R. Cole and his...

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