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UNITED STATES v. PEOPLES DEPOSIT BANK & TRUST CO.

No. 1006.

112 F.Supp. 720 (1953)

UNITED STATES v. PEOPLES DEPOSIT BANK & TRUST CO.

United States District Court E. D. Kentucky, Lexington.

June 5, 1953.

Attorney(s) appearing for the Case

Claude P. Stephens, U. S. Atty., Lexington, Ky., George W. Ledbetter, Enforcement Counsel for Bureau of Internal Revenue, Louisville, Ky., for plaintiff.

Victor A. Bradley, Georgetown, Ky., William Blanton, Paris, Ky., Bradley & Blanton, Paris, Ky., Richard L. Shook, Washington, D. C., and Shook, Lax & Olson, Washington, D. C., for defendant.

FORD, Chief Judge.

By this proceeding jurisdiction of the court is invoked, 26 U.S.C.A. § 3633, to enforce obedience to a summons issued under the authority conferred by § 3614 of the Internal Revenue Code, 26 U.S.C.A. § 3614, requiring the defendant bank, by its cashier, to appear at a stated time and place before Edward E. Ruby, Special Agent of the Bureau of Internal Revenue, and there to produce for the examination and inspection of the Revenue...

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