1. Home
  2. Browse Decisions
  3. F.2d
  4. 503 F.2d
  5. 503 F.2d 45 (1974)
 

UNITED STATES v. CONTINENTAL BANK & TRUST COMPANY

No. 73-1720.

503 F.2d 45 (1974)

UNITED STATES of America and Thomas F. Harkness, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. CONTINENTAL BANK & TRUST COMPANY, and Jerry W. Lynn, Cashier, Respondents-Appellants.

United States Court of Appeals, Tenth Circuit.

Decided September 10, 1974.

Attorney(s) appearing for the Case

William H. Adams, Salt Lake City, Utah (Peter W. Billings, Fabian & Clendenin, Salt Lake City, Utah, with him on the brief), for appellants.

Robert E. Lindsay, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, John P. Burke, Dept. of Justice, Washington, D. C., of counsel, C. Nelson Day, U. S. Atty., Salt Lake City, Utah, with him on the brief), for appellees.

Before LEWIS, Chief Judge, DURFEE, Judge, Court of Claims, and BARRETT, Circuit Judge.

LEWIS, Chief Judge.

This appeal tests the enforceability of an administrative summons issued under § 7602 of the Internal Revenue Code of 1954, 26 U.S.C. § 7602, and served upon the Continental Bank and Trust Company ("the bank") pursuant to § 7603 of the Code, 26 U.S.C. § 7603.

The summons was issued by special agent Thomas L. Harkness of the Internal Revenue Service in connection with his investigation...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases