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UNITED STATES v. FIRST NAT. BANK OF FORT SMITH, ARK.

Civ. A. No. 1483.

173 F.Supp. 716 (1959)

UNITED STATES of America, Plaintiff, v. FIRST NATIONAL BANK OF FORT SMITH, ARKANSAS, a corporation, and Neil Sims, Defendants.

United States District Court W. D. Arkansas, Fort Smith Division.

June 2, 1959.

Attorney(s) appearing for the Case

Charles W. Atkinson, U. S. Atty., Ft. Smith, Ark., for plaintiff.

Daily & Woods, Ft. Smith, Ark., for defendants.

JOHN E. MILLER, Chief Judge.

This is an action by the Government to require compliance with an "administrative summons" directed to the defendants pursuant to 26 U.S.C.A. § 7602. The summons in question was duly issued and served on April 21, 1959, and commanded the appearance of the defendant Neil Sims as Vice President of the defendant bank, and the production of certain specified bank records. On the day commanded, Mr. Sims presented himself to testify, but...

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