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UNITED STATES v. FIRST NAT. BANK OF STURGIS, S. D.

No. 78-1428.

587 F.2d 909 (1978)

UNITED STATES of America and John L. Osborn, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. FIRST NATIONAL BANK OF STURGIS, SOUTH DAKOTA, and Jerry Malcolm, Assistant Manager, Respondents, Kenneth Beug, Intervenor-Appellant.

United States Court of Appeals, Eighth Circuit.

Decided November 27, 1978.

Attorney(s) appearing for the Case

Kenneth B. Beug, pro se.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Robert E. Lindsay and Joan I. Oppenheimer, Attys., Tax Div., Dept. of Justice, Washington, D. C. and David V. Vrooman, U. S. Atty., Sioux Falls, S. D., on brief, for petitioners-appellees.

Before HEANEY, ROSS and HENLEY, Circuit Judges.

PER CURIAM.

This is an appeal by an intervenor-taxpayer from an order directing enforcement of an Internal Revenue Service summons. The summons directed a bank and its assistant manager to appear and produce records pertaining to the tax liability of Kenneth B. and Jeannie C. Beug. Beug urged below and on appeal that the Internal Revenue Service agent investigating his tax liability did not follow Section 263 of the Internal Revenue Handbook for Special Agents, which...

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