UNITED STATES v. BANK OF COMMERCE

No. 17249.

405 F.2d 931 (1969)

UNITED STATES of America and Vincent R. Morrison, Special Agent, Internal Revenue Service v. BANK OF COMMERCE, a banking institution, Arthur Meister (Intervenor in District Court), Arthur Meister (Intervenor), Appellant.

United States Court of Appeals Third Circuit.

Decided January 6, 1969.


Attorney(s) appearing for the Case

Jerome R. Miller, Gutkin & Miller, Newark, N. J., for appellant.

Joseph M. Howard, Dept. of Justice, Tax Division, Appellate Section, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, John M. Brant, Attys., Dept. of Justice, Washington, D. C., David M. Satz, U. S. Atty., Thomas J. Alworth, Asst. U. S. Atty., on the brief), for appellee.

Before HASTIE, Chief Judge, SEITZ and ALDISERT, Circuit Judges.


OPINION OF THE COURT

SEITZ, Circuit Judge.

This is an appeal from an order of the district court which granted a petition for enforcement of internal revenue summonses and which also granted the government's motion to quash subpoenas served on special agents of the Internal Revenue Service.

In June, 1967, and again in July, 1967, Special Agent Morrison of the Internal Revenue Service served summonses on the Bank of Commerce pursuant to 26 U.S.C.A...

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