Cooley v. Bergin

BREWSTER, District Judge.

The respondent Bergin is an internal revenue agent, engaged in cheeking up the income tax return of the petitioner, and in pursuance of his duties he issued a summons to the respondent Third National Bank & Trust Company, by which the bank was requested to appear before the agent and to bring with it its records, showing the details of the deposits and withdrawals of the petitioner for the period beginning January 1, 1925, and ending December 31, 1926. The summons recited that, if the bank should fail to comply, it would become liable to proceedings in the District…