Peoples Deposit Bank & Trust Co., Paris, Ky. v. United States

The appellant bank appeals from the District Court’s judgment requiring it to obey a summons issued by a special agent of the Bureau of Internal Revenue, in pursuance of section 3614 of the Internal Revenue Code, 26 U.S.C. § 3614, to appear and produce for inspection .and examination certain books, records, papers, and memoranda of the bank evidencing transactions occurring in the years 1944, 1945, and 1946, relating to the tax liability of E. F. Prichard, Sr., Aliene Power Prichard, E. F. Prichard, Jr., and Lucy Prichard.

At the hearing on the District Court’s order directing the appellant…