Legal Opinion
In Re Kearney
District Court, S.D. New York
Decided January 8, 1964PublishedCited by 4 opinions
1Opinion of the Court
McLEAN, District Judge.
This is a motion for an order, pursuant to 26 U.S.C. § 7604, enforcing an Internal Revenue summons issued under 26 U.S.C. § 7602, directed to an officer of First National City Bank (“the Bank”). The circumstances are somewhat unusual. It appears from the affidavits, including a supplemental affidavit of an attorney for the Bank filed at the court’s request, that the situation is substantially as follows:
In November 1962, Richmond County National Bank was merged into First National City Bank. Prior to the merger, Richmond County National Bank had made loans to a number…
2Cases cited3 opinions
- Hickman v. TaylorSupreme Court of the United States · 1947
- Edward E. Colton and Lillian Kaltman v. United States of America, United States of America v. Edward E. ColtonCourt of Appeals for the Second Circuit · 1962
- Zirn v. CullomNew York Supreme Court · 1946
3Cited by4 opinions
- Corbin v. Washington Fire and Marine Insurance Co.District Court, D. South Carolina · 1968
- United States v. BowmanDistrict Court, M.D. Pennsylvania · 1964
- Loudin v. Mohawk Airlines, Inc.New York Supreme Court · 1964
- In re KearneyDistrict Court, S.D. New York · 1964