166 F. Supp. 21 | S.D.N.Y. | 1958
This is a motion by The First National City Bank of New York, hereinafter petitioner, to vacate or modify a summons of the Internal Revenue Service dated June 5, 1958. The summons was issued pursuant to section 7602 of the Internal Revenue Code, 26 U.S.C. § 7602, and calls for production of certain bank records relating to the account of a corporation that is under investigation by the Internal Revenue Service.
Petitioner cites Judge Patterson's opinion in In re Harris, D.C.S.D.N.Y., 27 F.Supp. 480, in support of its contention that the records are not so within the control of the main office in New York as to be subject to production under the summons. I have no disposition to depart from the Harris case and it is on all fours with the instant one except that there the command was that of a subpoena duces tecum in a bankruptcy proceeding while here the command is that of a Treasury Department summons. My question therefore is whether the fact that it is the Government rather than a trustee in bankruptcy who wants the records ought to change the result.
I hold therefore that section 604 gives to records of a foreign branch bank the same immunity from discovery whether discovery is sought by the Government under a Treasury Department summons or by a private citizen under a subpoena.
The summons is modified so as to command the production of only those records whieh are located in New York.