Legal Opinion

Farmers' & Mechanics' Nat. Bank of Philadelphia v. United States

Court of Appeals for the Third Circuit

Decided February 23, 1926No. 3337PublishedCited by 6 opinions

1Opinion of the Court

BUFFINGTON, Circuit Judge.

In the court below the United States, on October 17, 1922, presented a petition for a rule on Howard W. Lewis, liquidating agent of the Farmers’ & Mechanics’ National Bank, to produce for inspection its books, papers, etc., bearing on matters required to be included in the income and excess profit return made by the bank for the year 1917. The return had not been questioned, and the tax assessed thereunder had been duly paid. Thereupon the liquidator refused to produce, alleging the court was without power to so order because, as he contended, section 14 of the Act…

2Cited by6 opinions

  1. Zimmermann v. WilsonCourt of Appeals for the Third Circuit · 1936
  2. Pacific Mills v. KenefickCourt of Appeals for the First Circuit · 1938
  3. In Re Andrews' Tax LiabilityDistrict Court, D. Maryland · 1937
  4. United States of America and Ernest J. Tiberino, Jr., Special Agent, Internal Revenue Service v. Max Powell and William Penn Laundry, Inc.Court of Appeals for the Third Circuit · 1963
  5. In Re Brooklyn Pawnbrokers, Inc.District Court, E.D. New York · 1941

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