Legal Opinion
United States v. FIRST NATIONAL BANK OF OAKLAND
District Court, D. Maryland
Decided July 31, 1975No. Civ. A. K-75-842, K-75-843PublishedCited by 1 opinion
1Opinion of the Court
FRANK A. KAUFMAN, District Judge.
In these two cases the Internal Revenue Service seeks, pursuant to 26 U.S.C. § 7402(b) and § 7604(a), Orders of this Court requiring enforcement of summonses of the Internal Revenue Service (IRS) to the defendant banks to give testimony and to produce for examination all bank records, data and the like in their possession relating to an investigation of the income tax returns of Carlton Edward Bowser, Sr. and Violet M. Bowser (the Bowsers) for the years 1971-1973, inclusive. This Court issued a Show Cause Order to defendant banks, and sent copies of that…
2Cases cited5 opinions
- Couch v. United StatesSupreme Court of the United States · 1973
- Reisman v. CaplinSupreme Court of the United States · 1964
- Lord v. KelleyDistrict Court, D. Massachusetts · 1963
- Donald R. Lord v. Alvin M. KelleyCourt of Appeals for the First Circuit · 1964
- Bowser v. First National Bank of Oakland, MarylandDistrict Court, D. Maryland · 1975
3Cited by1 opinion
- United States v. Melvin L. Schutterle and Martha E. SchutterleCourt of Appeals for the Eighth Circuit · 1978