Legal Opinion
United States v. Dauphin Deposit Trust Co.
Court of Appeals for the Third Circuit
Decided October 12, 1967No. 16241PublishedCited by 48 opinions
1Opinion of the Court
OPINION OF THE COURT
WILLIAM F. SMITH, Circuit Judge.
This appeal is from an order of the district court enforcing three summonses issued by the Internal Revenue Service pursuant to section 7602 of the Internal Revenue Code of 1954, 26 U.S.C.A., as limited and restricted by the affidavit and exhibits attached to the Government’s Petition to Enforce.1 The summonses required the respondent bank to produce numerous records regarding the transactions of four purported customers over a period of four years. The bank has refused to comply at all times. It has not even confirmed whether the persons…
2Cases cited5 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. Morton Salt Co.Supreme Court of the United States · 1950
- Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946
- First Nat. Bank of Mobile v. United StatesCourt of Appeals for the Fifth Circuit · 1947
- United States v. First Nat. Bank of Fort Smith, Ark.District Court, W.D. Arkansas · 1959
3Cited by48 opinions
- United States v. BiscegliaSupreme Court of the United States · 1975
- United States v. Lester Genser and Lawrence FormanCourt of Appeals for the Third Circuit · 1978
- United States of America and Carl Rosen, Revenue Agent of the Internal Revenue Service v. Alvin I. MalnikCourt of Appeals for the Fifth Circuit · 1974
- Securities and Exchange Commission v. Arthur Young & CompanyCourt of Appeals for the D.C. Circuit · 1978
- United States of America and Anthony Carsanaro, Revenue Agent, Internal Revenue Service v. The Freedom Church and Reverend Richard M. DoncasterCourt of Appeals for the First Circuit · 1979
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