Legal Opinion
United States v. Farmers & Merchants Bank
District Court, C.D. California
Decided August 5, 1975No. Civ. A. 74-1490-FPublishedCited by 11 opinions
1Opinion of the Court
MEMORANDUM OPINION
FERGUSON, District Judge.
Respondent bank asks that the United States be ordered to reimburse it for the expenses incurred in complying with an IRS summons which required production of the bank’s records of transactions by several of its customers. The facts are as follows.
1. On November 27, 1973, an agent of the Internal Revenue Service served a summons on the assistant manager of the bank, demanding production of various books, records, and papers of customers of the bank.
2. Respondents appeared on the date set forth in the summons, December 10, 1973, but did not supply the…
2Cases cited8 opinions
- United States v. NixonSupreme Court of the United States · 1974
- United States v. Dauphin Deposit Trust Co.Court of Appeals for the Third Circuit · 1967
- United States v. Gerald L. Davey, as President of Credit Data CorporationCourt of Appeals for the Second Circuit · 1970
- United States v. First Nat. Bank of Fort Smith, Ark.District Court, W.D. Arkansas · 1959
- United States v. BremickerDistrict Court, D. Minnesota · 1973
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Securities and Exchange Commission v. Arthur Young & CompanyCourt of Appeals for the D.C. Circuit · 1978
- In Re Grand Jury InvestigationDistrict Court, E.D. Pennsylvania · 1978
- Nichols v. Council on Judicial ComplaintsSupreme Court of Oklahoma · 1980
- United States v. Covington Trust & Banking Co.District Court, E.D. Kentucky · 1977
- United States v. CBS, Inc.District Court, C.D. California · 1984
6 more not listed; retrieve them via the Exa API.