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UNITED STATES v. RAABE

431 F.Supp. 424 (1977)

UNITED STATES of America and Charles A. Smith, Special Agent of the Internal Revenue Service, Petitioners, v. Gay RAABE, V. P. Operations Department, First National Bank of the Black Hills, Rapid City, S. D., Kenneth D. Barney and Madeline L. Barney, Respondents.

United States District Court, D. South Dakota.

May 17, 1977.

Attorney(s) appearing for the Case

David V. Vrooman, U. S. Atty., Sioux Falls, S. D., for petitioners.

Thomas H. Foye, Rapid City, S. D., for respondents.

Kenneth D. and Madeline L. Barney, pro se.

MEMORANDUM OPINION

BOGUE, District Judge.

These two cases are proceedings to enforce IRS summonses which were served upon Gay Raabe January 13, 1977. The summonses sought testimony and records relating to the tax liability of Kenneth D. Barney and Madeline L. Barney, respectively. Specifically, the summonses required Gay Raabe (Vice-President of the Operations Department, First National Bank of the Black Hills...

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