Mays v. Davis

MeVTCAR, District Judge.

This case is now before us on the petition of plaintiff, an internal revenue agent, against the trust officer of the Union Trust Company of Pittsburgh, a trust company under the laws of Pennsylvania, to compel said trustee, which acts as fiduciary for many persons, to produce the books, papers, and records of said company, which discloses the following information for the taxable years 1931 and 1932: “The names and addresses of the beneficiaries of trusts created by will where the widow, a beneficiary, has elected to take under the will in lieu of her statutory rights…