Legal Opinion
Callahan v. First Pennsylvania Bank
District Court, E.D. Pennsylvania
Decided November 23, 1976No. Misc. 76-357PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
LUONGO, District Judge.
On September 28, 1976, the Internal Revenue Service (IRS) served upon the First Pennsylvania Bank a summons directing the Bank to deliver to the IRS copies of all of its records and documents relating to petitioner Daniel J. Callahan. The Bank informed petitioner of the summons and advised him that it was required to comply unless petitioner obtained a restraining order. Petitioner then filed this pro se petition to restrain the Bank from complying with the summons. This court has jurisdiction under 28 U.S.C. § 1340.
The IRS summons was issued pursuant…
2Cases cited8 opinions
- United States v. MillerSupreme Court of the United States · 1976
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Couch v. United StatesSupreme Court of the United States · 1973
- Reisman v. CaplinSupreme Court of the United States · 1964
- Claire Kelley v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1974
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3Cited by2 opinions
- United States v. Lester Genser and Lawrence FormanCourt of Appeals for the Third Circuit · 1978
- United States v. First Pennsylvania BankDistrict Court, E.D. Pennsylvania · 1978