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RICE v. INTERNAL REVENUE SERVICE

Civ. A. No. 58-72 Erie.

355 F.Supp. 605 (1973)

Budd L. RICE et al. v. INTERNAL REVENUE SERVICE et al.

United States District Court, W. D. Pennsylvania.

January 24, 1973.

Attorney(s) appearing for the Case

Richard L. Thornburgh, U. S. Atty., for plaintiffs.

James B. Brown, Pittsburgh, Pa., William McFate, Oil City, Pa., for defendants.

OPINION AND ORDER DISMISSING PETITION FOR CONTEMPT

KNOX, District Judge.

This action arose out of the Internal Revenue's efforts to obtain the records of bank accounts and transactions of certain taxpayers, particularly, Budd L. Rice and certain allegedly related individuals, in the possession of Northwest Pennsylvania Bank and Trust Company of Oil City, Pennsylvania (hereinafter referred to as the bank). The taxpayers came to this court July 18, 1972, requesting...

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