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UNITED STATES v. A. L. BURBANK & CO., LTD.

Nos. 16, 68, 205, 207, Dockets 74-2342, 74-2359, 74-2470, 75-7186.

525 F.2d 9 (1975)

UNITED STATES of America, Petitioner-Appellant, v. A. L. BURBANK & CO., LTD., and Bank of Tokyo, Ltd., Respondents-Appellees, and Westward Shipping, Ltd., Intervenor-Cross-Appellant.

United States Court of Appeals, Second Circuit.

Decided October 22, 1975.

Attorney(s) appearing for the Case

Ernest J. Brown, Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Paul J. Curran, U. S. Atty., S. D. N. Y., David P. Land, Walter S. Mack, Asst. U. S. Attys., Elmer J. Kelsey, David E. Carmack, Attys., Tax Div., Dept. of Justice, Washington, D. C.), for petitioner-appellant.

Victor J. Herwitz, New York City, for respondent-appellee A. L. Burbank & Co. (Sunao T. A. Yamada, New York City, for respondent-appellee Bank of Tokyo).

Louis Bender, New York City (Sandor Frankel, New York City, of counsel), for intervenor-cross-appellant.

Before MOORE, MULLIGAN and VAN GRAAFEILAND, Circuit Judges.

MULLIGAN, Circuit Judge:

The litigation giving rise to this appeal involves the construction of the Tax Treaty of 1942 ("the Treaty") between the United States and Canada, which provides for cooperation between the two countries in the exchange of information to aid each in conducting tax investigations. Essentially, we are called upon to determine whether the Treaty permits the United States Internal Revenue Service (IRS) to use the summons authority found in the...

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