UNITED STATES v. LaSALLE NAT. BANK

No. 76-1572.

554 F.2d 302 (1977)

UNITED STATES of America and John F. Olivero, Special Agent of the Internal Revenue Service, Petitioners-Appellants, v. LaSALLE NATIONAL BANK and Joseph W. Lang, Vice-President of the LaSalle National Bank, Respondents-Appellees.

United States Court of Appeals, Seventh Circuit.

Decided April 11, 1977.


Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Daniel F. Ross, Atty. Tax Div., Dept. of Justice, Washington, D. C., Samuel K. Skinner, U. S. Atty., Chicago, Ill., for petitioners-appellants.

Matt P. Cushner, Chicago, Ill., for respondents-appellees.

Before PELL and SPRECHER, Circuit Judges, and EAST, Senior District Judge.


PELL, Circuit Judge.

This is an appeal from an order of the district court entered on March 9, 1976, denying enforcement of two IRS summonses served upon the LaSalle National Bank and its vice-president, Joseph W. Lang. The issue presented is whether the district court erred in finding that the two summonses were issued in aid of an investigation solely for criminal purposes and were unenforceable for that reason.

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