Legal Opinion
United States v. First Nat. Bank of Fort Smith, Ark.
District Court, W.D. Arkansas
Decided June 2, 1959No. Civ. A. 1483PublishedCited by 13 opinions
1Opinion of the Court
JOHN E. MILLER, Chief Judge.
This is an action by the Government to require compliance with an “administrative summons” directed to the defendants pursuant to 26 U.S.C.A. § 7602. The summons in question was duly issued and served on April 21,1959, and commanded the appearance of the defendant Neil Sims as Vice President of the defendant bank, and the production of certain specified bank records. On the day commanded, Mr. Sims presented himself to testify, but did not produce the records required by the summons. Instead, he delivered a letter to Special Agent Merle Little, who issued the…
2Cases cited9 opinions
- Brownson v. United StatesCourt of Appeals for the Eighth Circuit · 1929
- Zimmermann v. WilsonCourt of Appeals for the Third Circuit · 1939
- First Nat. Bank of Mobile v. United StatesCourt of Appeals for the Fifth Circuit · 1947
- Evelyn Hubner v. Lloyd M. Tucker, Special Agent, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1957
- United States Ex Rel. Sathre v. Third Northwestern Nat. BankDistrict Court, D. Minnesota · 1952
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Securities and Exchange Commission v. Arthur Young & CompanyCourt of Appeals for the D.C. Circuit · 1978
- United States v. Dauphin Deposit Trust Co.Court of Appeals for the Third Circuit · 1967
- United States v. Continental Bank & Trust Co.Court of Appeals for the Tenth Circuit · 1974
- United States v. CrespoDistrict Court, D. Maryland · 1968
- In Re Grand Jury InvestigationDistrict Court, E.D. Pennsylvania · 1978
8 more not listed; retrieve them via the Exa API.