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MAYS v. DAVIS

No. 2881.

7 F.Supp. 596 (1934)

MAYS, Internal Revenue Agent, v. DAVIS.

District Court, W. D. Pennsylvania.

January 30, 1934.

Attorney(s) appearing for the Case

Horatio S. Dumbauld, U. S. Atty., and John A. McCann, Sp. Asst. U. S. Atty., both of Pittsburgh, Pa., and E. Barrett Prettyman, Gen. Counsel Bureau of Internal Revenue, of Washington, D. C., for petitioner.

Maynard Teall, Ralph L. Kirkpatrick, and Smith, Shaw, McClay & Seifert, all of Pittsburgh, Pa., for respondent.

McVICAR, 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...

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