GODFREY, Justice.
In February, 1971, appellants Roger and Joyce Rush obtained a loan from appellee Maine Savings Bank. On October 12, 1976, the bank received a written summons from the Internal Revenue Service seeking disclosure of the following information about the mortgage loan agreement between the Rushes and the bank: the original amount due, the current balance due, and the amount of any delinquency. The summons, on I.R.S. Form 2039-A, stated that the bank was...
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