Legal Opinion
First National City Bank of New York v. Internal Revenue Service of United States Treasury Department
Court of Appeals for the First Circuit
Decided November 10, 1959No. 25528_1PublishedCited by 67 opinions
1Opinion of the Court
HINCKS, Circuit Judge.
In this proceeding the First National City Bank of New York (hereinafter called the “Bank”) applied to the District Court to vacate or modify a summons to appear, testify, and produce books served on it by the Internal Revenue Service (hereinafter referred to as the “Service”) under 26 U.S.C. § 7602. The summons called for the production before the Service in New York City of certain bank records relating to the account of Atlanta Corp. Ltd. (hereinafter called “Atlanta”), a Panamanian corporation with offices in New York City and Panama, Republic of Panama, whose tax…
2Cases cited7 opinions
- Securities & Exchange Commission v. Minas De Artemisa, S. A.Court of Appeals for the Ninth Circuit · 1945
- Pan-American Bank & Trust Co. v. National City Bank of New YorkCourt of Appeals for the Second Circuit · 1925
- In Re HarrisDistrict Court, S.D. New York · 1939
- Hopson v. United StatesCourt of Appeals for the Second Circuit · 1935
- In re Ironclad Mfg. Co.Court of Appeals for the Second Circuit · 1912
2 more not listed; retrieve them via the Exa API.
3Cited by67 opinions
- United States v. First National City BankSupreme Court of the United States · 1965
- United States v. International Union Of Petroleum And Industrial Workers, Afl-CioCourt of Appeals for the Ninth Circuit · 1989
- Compagnie Francaise d'Assurance Pour le Commerce Exterieur v. Phillips Petroleum Co.District Court, S.D. New York · 1984
- Federal Trade Commission v. Compagnie De Saint-Gobain-Pont-A-MoussonCourt of Appeals for the D.C. Circuit · 1980
- Gerling International Insurance Co. v. Commissioner of Internal Revenue. Appeal of Gerling International Insurance CoCourt of Appeals for the Third Circuit · 1988
62 more not listed; retrieve them via the Exa API.