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UNITED STATES v. WILLSON

No. 20865.

436 F.2d 969 (1971)

UNITED STATES of America and Joe M. Wilson, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. Elbert L. WILLSON, Cashier, Citizens National Bank, and Citizens National Bank, Respondents, v. William V. HELD, Intervenor-Appellant.

United States Court of Appeals, Sixth Circuit.

January 7, 1971.

Attorney(s) appearing for the Case

Paul P. Lipton, Milwaukee, Wis., Arvin H. Reingold, Chattanooga, Tenn., on brief for intervenor-appellant; Jules Ritholz, New York City, of counsel.

Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Joseph M. Howard, and John P. Burke, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief for petitioners-appellees; John L. Bowers, Jr., U. S. Atty., Jerry Foster, Asst. U. S. Atty., Chattannoga, Tenn., of counsel.

Before PHILLIPS, Chief Judge, and EDWARDS and BROOKS, Circuit Judges.

PER CURIAM.

This is an appeal from an order of the District Court enforcing an IRS summons issued pursuant to § 7602 of the Internal Revenue Code of 1954, 26 U.S. C. § 7602. The summons was issued to the Cashier of the Citizens National Bank of Athens, Tennessee, by Joe M. Wilson, a special agent of the Internal Revenue Service. The summons requested the production of bank records relating to the accounts of William V. Held and 18 named corporations, all...

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