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United States v. Covington Trust & Banking Co.

District Court, E.D. Kentucky

Decided May 6, 1977No. Civ. A. 76-45PublishedCited by 9 opinions

1Opinion of the Court

MEMORANDUM OPINION

SILER, District Judge.

This case is before the Court to determine whether the respondents, Covington Trust and Banking Company (hereinafter “Bank”) and its vice-president, Ronald W. Guttridge, have shown cause, in response to the Court’s order of June 15,1976, why they should not be required to comply with an Internal Revenue Service summons (hereinafter IRS) for the production of certain records in their possession.

On June 14, 1976, the United States of America and IRS Special Agent Joseph R. Sandefur, (hereinafter “petitioners”), filed a petition for judicial enforcement of…

2Cases cited21 opinions

  1. United States v. PowellSupreme Court of the United States · 1964
  2. United States v. MillerSupreme Court of the United States · 1976
  3. United States v. Chemical Foundation, Inc.Supreme Court of the United States · 1926
  4. Blair v. United StatesSupreme Court of the United States · 1919
  5. California Bankers Assn. v. ShultzSupreme Court of the United States · 1974

16 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. Emery v. StateOregon Supreme Court · 1984
  2. Stern v. CommissionerUnited States Tax Court · 1980
  3. Grandbouche v. CommissionerUnited States Tax Court · 1992
  4. United States v. AllenDistrict Court, W.D. Wisconsin · 2005
  5. United States v. Van HorneDistrict Court, D. Nebraska · 1978

4 more not listed; retrieve them via the Exa API.

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