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UNITED STATES v. FIRST NAT. BANK OF RUSH SPRINGS

No. 78-1023.

576 F.2d 852 (1978)

UNITED STATES of America and B. Jack Henry, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. FIRST NATIONAL BANK OF RUSH SPRINGS and Raymond H. Rust, President, Respondents, Dwight E. Baker, Intervenor-Appellant, Linda S. Baker, Intervenor.

United States Court of Appeals, Tenth Circuit.

Decided May 16, 1978.

Attorney(s) appearing for the Case

Phillip H. Leonard, Duncan, Okl., filed a memorandum opposing summary action on behalf of intervenor-appellant.

M. Carr Ferguson, Dept. of Justice, Washington, D. C., filed memorandum supporting summary action on behalf of petitioners-appellees.

Before LEWIS, BARRETT, and LOGAN, Circuit Judges.

PER CURIAM.

Appellants Dwight E. and Linda S. Baker have appealed an order entered by a United States Magistrate for the United States District Court for the Western District of Oklahoma. The order grants enforcement of an Internal Revenue Service (IRS) summons directing respondent bank to turn over certain documents and records to IRS agents for the purpose of ascertaining any federal tax liability appellants may have incurred. The government filed a motion to dismiss...

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