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UNITED STATES v. CLEVELAND TRUST COMPANY

No. 72-1804.

474 F.2d 1234 (1973)

UNITED STATES of America and Peter B. Parish, Agent, Internal Revenue Service, Petitioners-Appellants, v. The CLEVELAND TRUST COMPANY, Respondent-Appellee, and John Miceli, Intervenor-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided March 7, 1973.

Attorney(s) appearing for the Case

Carleton D. Powell, Tax Division, Department of Justice, Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, John P. Burke, Attys., Tax Division, Department of Justice, Washington, D. C., on brief, for petitioners-appellants; Frederick M. Coleman, U. S. Atty., of counsel.

Takashi Ito and Robert J. Rotatori, Cleveland, Ohio, D. C. Armour, Cleveland, Ohio, on brief, for respondent-appellee.

Gold, Rotatori, Messerman & Hanna, by Robert J. Rotatori, Cleveland, Ohio, for intervenor-appellee.

Before WEICK, EDWARDS and KENT, Circuit Judges.

PER CURIAM.

This is an appeal by the United States from an order of the United States District Court for the Northern District of Ohio denying judicial enforcement of a summons issued under the provisions of § 7602 of the Internal Revenue Code of 1954. 26 U.S.C. §§ 7602, 7402(b), 7604(a) (1970). The judgment of the District Court was entered some months before the United States Supreme Court decided Couch v. United States, 409 U.S. 322...

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