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UNITED STATES v. NATIONAL STATE BANK

No. 71-1065.

454 F.2d 1249 (1972)

UNITED STATES of America and John S. Wills, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. NATIONAL STATE BANK, Respondent-Appellant, v. George GREEN, M.D. and Margot M. Green, his wife, Intervening Defendants-Appellants.

United States Court of Appeals, Seventh Circuit.

January 7, 1972.

Attorney(s) appearing for the Case

Louis G. Horman, Metropolis, Ill., Michael Avedisian, Andrew H. Avedisian, Paducah, Ky., for respondent-appellant and intervening defendants-appellants.

Johnnie M. Walters, Asst. Atty. Gen., Dept. of Justice, Tax Div., John P. Burke, Atty., Washington, D. C., Henry A. Schwarz, U. S. Atty., E. St. Louis, Ill., James R. Thompson, U. S. Atty., Chicago, Ill., Meyer Rothwacks, Crombie J. D. Garrett, Attys., Dept. of Justice, Tax Div., Washington, D. C., for petitioners-appellees.

Before KILEY, CUMMINGS and SPRECHER, Circuit Judges.

KILEY, Circuit Judge.

The principal issue presented by taxpayers-intervenors is whether an IRS summons against the third party respondent Bank for production of Bank records should be enforced where an IRS Special Agent entered the investigation of taxpayers' civil liability, thus raising the possibility of their subsequent criminal prosecution. The district court, 322 F.Supp. 986, resolved the issue in favor of enforcement of...

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