Legal Opinion
United States v. First Nat. Bank of Mobile
District Court, S.D. Alabama
Decided August 23, 1946No. 647PublishedCited by 14 opinions
1Opinion of the Court
McDUFFIE, District Judge.
The main issue in this cause is the answer to the following question: Is an agent of the Commissioner of Internal Revenue, acting under Section 3614(a) of the Internal Revenue Code of 1939, 26 U.S.C.A. Int.Rev.Code,. § 3614(a), clothed with the authority to examine all the records of a banking institution which relate or pertain to the income tax returns of parties under investigation, when such records contain also the names and financial transactions of other customers of the bank not named in the summons and whose income tax returns are not under investigation ?
As…
2Cases cited12 opinions
- Endicott Johnson Corp. v. PerkinsSupreme Court of the United States · 1943
- Federal Trade Commission v. American Tobacco Co.Supreme Court of the United States · 1924
- Jones v. Securities & Exchange CommissionSupreme Court of the United States · 1936
- Martin v. Chandis Securities Co.Court of Appeals for the Ninth Circuit · 1942
- United States v. First Nat. BankDistrict Court, S.D. Alabama · 1924
7 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Peterson v. Idaho First National BankIdaho Supreme Court · 1961
- Milohnich v. First National Bank of Miami SpringsDistrict Court of Appeal of Florida · 1969
- First Nat. Bank of Mobile v. United StatesCourt of Appeals for the Fifth Circuit · 1947
- United States Ex Rel. Sathre v. Third Northwestern Nat. BankDistrict Court, D. Minnesota · 1952
- Baim & Blank, Inc. v. Bruno-New York, Inc.District Court, S.D. New York · 1955
9 more not listed; retrieve them via the Exa API.