Banking-Disclosure of Records-The Duty of a Bank as to Customer Information
Author(s)Wessling, Robert B., S.Ed.
Societe Internationale v. Rogers
Internal Revenue Service
Tournier v. National Provincial & Union Bank of England
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AbstractThe purpose of this comment, therefore, is to describe the scope of the banker's duty as to customer information as best it can be discerned in light of the increasing exchange of credit information and increasing resort to such information by government agencies-particularly the Internal Revenue Service. In the process, it is hoped that attention will be drawn to the uncertainty which exists in this area, perhaps prompting action by the states or the banks themselves to clarify the scope of the duty and to encourage uniform treatment of customer information in a manner consistent with this duty.