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UNITED STATES v. FIRST NATIONAL BANK OF OAKLAND

Civ. A. Nos. K-75-842, K-75-843.

399 F.Supp. 379 (1975)

UNITED STATES of America and Thomas P. Lyden, Revenue Agent of the Internal Revenue Service v. FIRST NATIONAL BANK OF OAKLAND, and Richard D. Stanton, Vice-President of First National Bank of Oakland, Carlton E. Bowser, Sr., and Violet M. Bowser, Intervenors. UNITED STATES of America and Thomas P. Lyden, Revenue Agent of the Internal Revenue Service v. GARRETT NATIONAL BANK and Milford E. Beckman, Vice-President of Garrett National Bank, Carlton E. Bowser, Sr., and Violet M. Bowser, Intervenors.

United States District Court, D. Maryland.

July 31, 1975.

Attorney(s) appearing for the Case

Jervis S. Finney, U. S. Atty., and William McC. Schildt, Asst. U. S. Atty., Baltimore, Md., for plaintiff.

Franklin G. Allen and Piper & Marbury, Baltimore, Md., for defendants.

Carlton E. Bowser, Sr., pro se for intervenors.

FRANK A. KAUFMAN, District Judge.

In these two cases the Internal Revenue Service seeks, pursuant to 26 U.S.C. § 7402(b) and § 7604(a), Orders of this Court requiring enforcement of summonses of the Internal Revenue Service (IRS) to the defendant banks to give testimony and to produce for examination all bank records, data and the like in their possession relating to an investigation of the income tax returns of Carlton Edward Bowser, Sr. and Violet M. Bowser...

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