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GREGSON v. INTERNAL REVENUE SERVICE

Nos. 72-1713, 72-1714, 72-1723 and 72-1764.

478 F.2d 237 (1973)

Percy C. and Beverly L. GREGSON, Appellees, v. INTERNAL REVENUE SERVICE et al., Appellants. Karl J. BRAY, pro se, and James H. L. Lawler, pro se, in Class Action, Appellees, v. T. W. ELISON et al., Appellants, v. UNITED STATES of America and Internal Revenue Service, J. M. Walters, Commissioner, et al., Appellants. Gerald L. HENDERSON and Yvonne S. Henderson, Appellees, v. INTERNAL REVENUE SERVICE, Thomas L. Harkness et al., Special Agent for Internal Revenue Service, et al., Appellants. Thomas W. HOOPES and Phyllis A. Hoopes, Appellees, v. INTERNAL REVENUE SERVICE, Tim W. Elison, Special Agent for Internal Revenue Service, et al., Appellants.

United States Court of Appeals, Tenth Circuit.

May 16, 1973.

Attorney(s) appearing for the Case

Janet P. Spragens, Atty., Tax Division, Dept. of Justice, Washington, D. C. (Meyer Rothwacks and John P. Burke, Attys., Tax Division, Dept. of Justice, Washington, D. C., and Scott P. Crampton, Asst. Atty. Gen., and C. Nelson Day, U. S. Atty., of counsel, with her on the brief), for appellants.

Leonard W. Burningham, Salt Lake City, Utah (Curtis K. Oberhansly, James S. Lowrie, and J. Wendell Bayles, Salt Lake City, Utah, with him on the brief), for appellees in Nos. 72-1713, 72-1714, and 72-1764.

Robert Rees Dansie, Murray, Utah, for appellees in No. 72-1723.

Herbert C. Livsey, Salt Lake City, Utah, for appellee, First Security Bank of Utah, Salt Lake City, Utah, in No. 72-1764.

Before SETH and HOLLOWAY, Circuit Judges, and KERR, District Judge.

SETH, Circuit Judge.

This is an appeal by the defendant, Internal Revenue Service, seeking to have dissolved the preliminary injunctions in each of the several cases consolidated for argument before this court.

Appellees are all taxpayers seeking to enjoin the Internal Revenue Service from obtaining by summons records of their accounts at banks where they have been doing business. Some allege that they are members...

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