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UNITED STATES v. FIRST NAT. BANK OF MOBILE

No. 647.

67 F.Supp. 616 (1946)

UNITED STATES v. FIRST NAT. BANK OF MOBILE et al.

District Court, S. D. Alabama, Southern Division.

August 23, 1946.

Attorney(s) appearing for the Case

Albert J. Tully, U. S. Atty. for the Southern District of Alabama, of Mobile, Ala., for the United States.

Charles C. Hand, and Charles B. Arendall, Jr., (of Smith, Hand & Arendall), all of Mobile, Ala., for respondents.

McDUFFIE, District Judge.

The main issue in this cause is the answer to the following question: Is an agent of the Commissioner of Internal Revenue, acting under Section 3614(a) of the Internal Revenue Code of 1939, 26 U.S.C.A. Int.Rev.Code, § 3614(a), clothed with the authority to examine all the records of a banking institution which relate or pertain to the income tax returns of parties under investigation, when such records contain also the names and financial...

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