UNITED STATES v. BLACKWOOD

Nos. 78-1358, 78-1359 and 78-1360.

582 F.2d 1244 (1978)

UNITED STATES of America and John P. Cornish, Special Agent of the Internal Revenue Service, Plaintiffs-Appellees, v. Robert BLACKWOOD, Cashier, Central Bank of Aurora, and the Central Bank of Aurora, Defendants, Paul Williams, an Assistant Vice President of the First National Bank of Southglenn, and First National Bank of Southglenn, Defendants, Richard Baker, as Operating Manager of the Frontier Airlines Credit Union, and Frontier Airlines Credit Union, Defendants, Charles G. Lambert and Carole L. Lambert, Intervenors-Appellants.

United States Court of Appeals, Tenth Circuit.

Decided August 28, 1978.


Attorney(s) appearing for the Case

William A. Whitledge, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Charles E. Brookhart, Tax Division, Dept. of Justice, Washington, D. C. and Joseph F. Dolan, U. S. Atty., Denver, Colo., of counsel, on brief), for plaintiffs-appellees.

Clifford J. Barnard, Boulder, Colo. (and Dennis L. Blewitt of Barnard & Ferguson, Boulder, Colo., on brief), for intervenors-appellants.

Before McWILLIAMS, BREITENSTEIN and DOYLE, Circuit Judges.


PER CURIAM.

This is an appeal by a taxpayer from an order of the District Court enforcing three summonses issued by a special agent of the Internal Revenue Service to the officers of two banks and the operating manager of a credit union for an airline company. The summonses sought financial records of the respective institutions in connection with an investigation by the Internal Revenue Service into the income tax liabilities of the taxpayer and his wife. The taxpayer...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases