UNITED STATES v. KIMBALL

Civ. A. Nos. 78-42, 78-43.

450 F.Supp. 158 (1978)

UNITED STATES of America and Robert C. Jesson, Special Agent, Internal Revenue Service, Petitioners, v. Forrest KIMBALL, Assistant Treasurer, First Vermont Bank & Trust Company and First Vermont Bank & Trust Company and Charles and Theresa Rosploch, Intervenors. UNITED STATES of America and Robert C. Jesson, Special Agent, Internal Revenue Service, Petitioners, v. Richard F. ROUSSEAU, Assistant Cashier, Vermont National Bank and Vermont National Bank and Charles and Theresa Rosploch, Intervenors.

United States District Court, D. Vermont.

April 26, 1978.


Attorney(s) appearing for the Case

Daniel J. Dinan, Tax Division, Dept. of Justice, Washington, D.C., for petitioners.

Potter Stewart, Jr., Kristensen, Cummings & Price, Brattleboro, Vt., for Kimball and First Vermont Bank & Trust.

Stephen A. Dardeck, Rutland, Vt., C. Russell Shillaber, Cooper, Hall & Walker, Rochester, N.H., for intervenors Charles and Theresa Rosploch.


HOLDEN, Chief Judge.

MEMORANDUM OF DECISION

These consolidated cases concern the restless question of enforcement of two summonses issued by Robert C. Jesson, Special Agent, Internal Revenue Service, to two Vermont banks at Brattleboro, Vermont. The petitioner Jesson is assigned to the Intelligence Division of the Internal Revenue Service under the District Director of Internal Revenue for New Hampshire. The Internal Revenue Service has undertaken a pending...

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