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JUSTICE v. UNITED STATES

No. 17097.

365 F.2d 312 (1966)

Taylor JUSTICE and Stella Justice, Intervening Petitioners-Appellants, v. UNITED STATES of America and Glen B. Johnson, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. FIRST NATIONAL BANK OF PIKEVILLE, Citizens Bank of Pikeville and Pikeville National Bank & Trust Company, Respondents.

United States Court of Appeals Sixth Circuit.

August 18, 1966.

Attorney(s) appearing for the Case

Francis D. Burke, Pikeville, Ky. (Ronald W. May, Pikeville, Ky., on the brief), for intervening plaintiffs-appellants.

Burton Berkley, Atty., Dept. of Justice, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Joseph M. Howard, Attys., Dept. of Justice, Washington, D. C., on the brief); George I. Cline, U. S. Atty., Lexington, Ky., (of counsel), for petitioners-appellees.

Donald Combs, Francis M. Burke, Baird & Hays, Pikeville, Ky., for respondents.

Before WEICK, Chief Judge, and PHILLIPS and CELEBREZZE, Circuit Judges.

CELEBREZZE, Circuit Judge.

This is an appeal from proceedings in the District Court for the Eastern District of Kentucky denying the motion of Appellants to intervene.

The action in the District Court sought enforcement of an administrative summons issued by Appellee Glen B. Johnson, a Special Agent of the Internal Revenue Service. His authority to issue the administrative summons is conferred by the provisions of 26 U.S.C. § 7602. Judicial enforcement...

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