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UNITED STATES v. FIRST NAT. CITY BANK

Nos. 114, 115, Dockets 75-6007, 75-6008.

568 F.2d 853 (1977)

UNITED STATES of America, Petitioner-Appellee, v. FIRST NATIONAL CITY BANK, Respondent-Appellant, and Milton F. Meissner, Proposed Intervenor-Appellant.

United States Court of Appeals, Second Circuit.

Decided February 4, 1977.

Attorney(s) appearing for the Case

Henry D. Harfield, New York City (Matthew C. Gruskin, and Shearman & Sterling, New York City, on the brief), for respondent-appellant First National City Bank.

R. Kenly Webster, Washington, D.C. (Neal J. Hurwitz, New York City, and Kennedy & Webster, Washington, D.C., on the brief), for proposed intervenor-appellant Milton F. Meissner.

William R. Bronner, Asst. U.S. Atty., New York City (Paul J. Curran, U.S. Atty., and Steven J. Glassman, Asst. U.S. Atty., New York City, on the brief), for petitioner-appellee United States of America.

Before HAYS, TIMBERS and GURFEIN, Circuit Judges.

TIMBERS, Circuit Judge:

This appeal presents questions important to the administration of the internal revenue laws. They arise from the use of summary judicial proceedings to enforce IRS levies upon the contents of a taxpayer's safe deposit box following a determination by the IRS that the collection of back taxes from the taxpayer is in jeopardy. The central issue is whether the taxpayer's constitutional rights require that as a pre-seizure remedy he be granted...

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