United States v. First Nat. Bank
| Decision Date | 11 January 1924 |
| Parties | UNITED STATES v. FIRST NAT. BANK OF MOBILE. |
| Court | U.S. District Court — Southern District of Alabama |
Joseph John, Asst. U.S. Atty., of Mobile, Ala.
Smiths Young, Lehigh & Johnston, of Mobile, Ala., for defendant.
This is a petition, filed under section 1310 of the Revenue Act of 1921, vol. 42, pt. 1, of the Public Laws of 1921-23, p. 310 (Comp. St. Ann. Supp. 1923, Sec. 6371 4/5g), asking the assistance of the court to require the First National Bank to furnish information as to the transactions had by William J Hanlon and his wife, Annie E. Hanlon, with the bank involving deposits of money and investments by said Hanlon and his wife. Section 1308 (Comp. St. Ann. Supp. 1923, Sec 6371 4/5f) provides:
'That the Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, * * * to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person rendering the return or of any officer or employee of such person, or the attendance of any other person having knowledge in the premises, and may take his testimony with reference to the matter required by law to be included in such return, with power to administer oaths to such person or persons. ' (Italics mine.)
Section 1310(a), being Comp. St. Ann. Supp. 1923, Sec. 6371 4/5g, provides:
'That if any person is summoned under this act to appear, to testify, or to produce books, papers or other data, the district court of the United States for the district in which such person resides shall have jurisdiction by appropriate process to compel such attendance, testimony, or production of books, papers, or other data.'
Section 1300 (Comp. St. Ann. Supp. 1923, Sec. 6371 4/5b) provides:
'And every person liable to any tax imposed by this act, or for the collection thereof, shall keep such records and render, under oath, such statements and returns, and shall comply with such regulations as the Commissioner, with the approval of the Secretary, may from time to time prescribe.'
The petition sets out that the said Hanlon and his wife have not made full, true, and correct statements of their respective incomes of the years 1918, 1919, 1920, 1921, and 1922, and that the ledgers and other books of the bank containing the accounts of the said Hanlons will be of material assistance to the United States in arriving at the true and correct incomes of said individuals of the respective years; that summons to appear and testify and produce the books had been served on D. P. Bester, Jr., as president of the bank, and that the said bank and its officers had failed to appear at the time and place...
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