No. 78-1551.

587 F.2d 929 (1978)

UNITED STATES of America and Charles D. Huckabee, Revenue Officer, Internal Revenue Service, Appellees, v. Alan K. STUART and Kathryn Stuart, Appellants.

United States Court of Appeals, Eighth Circuit.

Decided December 5, 1978.

Attorney(s) appearing for the Case

Alan K. and Kathryn Stuart, pro se.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Robert E. Lindsay, Daniel E. Ross, Attys., Tax Division, Dept. of Justice, Washington, D. C., and W. H. Dillahunty, U. S. Atty. and Sandra W. Cherry, Asst. U. S. Atty., Little Rock, Ark., filed brief, for appellees.

Before HEANEY, ROSS and HENLEY, Circuit Judges.


Alan K. and Kathryn Stuart (taxpayers) appeal from the district court's1 order directing various bank officials to comply with Internal Revenue Service (IRS) summonses for bank records pertaining to taxpayers' financial affairs. We affirm.

On March 10, 1978 IRS Special Agent Charles D. Huckabee filed the instant petitions to enforce IRS summonses against officials of three Arkansas banks. The summonses sought records...

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