UNITED STATES v. UNION NATIONAL BANK

Civ. A. No. 73-607.

363 F.Supp. 629 (1973)

UNITED STATES of America and Thomas W. Valancius, Revenue Agent, Internal Revenue Service v. UNION NATIONAL BANK.

United States District Court, W. D. Pennsylvania.

August 15, 1973.


Attorney(s) appearing for the Case

Thomas Daley, Asst. U. S. Atty., Pittsburgh, Pa., for plaintiffs.

John A. Miller, Pittsburgh, Pa., for defendant.

Donn J. Smith, Pittsburgh, Pa., for petitioning intervenor.


OPINION AND ORDER

SNYDER, District Judge.

This case comes before this Court on a Petition to Enforce an Internal Revenue Summons filed July 19, 1973, and a Petition for Leave to Intervene filed by the taxpayers.

The Summons previously served on the Union National Bank on June 8, 1973, required it to produce certain records of Donn J. Smith and Shirley S. Smith.1 This proceeding to enforce the summons was brought pursuant...

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