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UNITED STATES v. FIRST NAT. STATE BANK OF N. J.

No. 76-1261.

540 F.2d 619 (1976)

UNITED STATES of America and Carl E. Reichelt, Special Agent of Internal Revenue Service, Petitioners-Appellees, v. FIRST NATIONAL STATE BANK OF NEW JERSEY, Respondent, Herbert M. Gannet, Intervenor-Appellant.

United States Court of Appeals, Third Circuit.

Decided July 28, 1976.

Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Robert E. Lindsay, Daniel F. Ross, Attys., Tax Div., Dept. of Justice, Washington, D.C., for petitioners-appellees; Jonathan L. Goldstein, U.S. Atty., George E. Mittelholzer, Asst. U.S. Atty., Newark, N.J., of counsel.

Herbert M. Gannet, Harvey R. Poe, Dino D. Bliablias, Newark, N.J., for intervenor-appellant.

Before SEITZ, Chief Judge, and ROSENN and GARTH, Circuit Judges.

OPINION OF THE COURT

GARTH, Circuit Judge.

This case presents us with the question of whether an intervening party in an administrative summons enforcement proceeding may be held in civil contempt for refusing to answer questions which range beyond the scope of the proceeding. We hold that the Internal Revenue Service (IRS), the administrative agency involved, lacked the statutory power to require answers to questions which were unrelated to the enforcement...

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