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UNITED STATES v. MARINE MIDLAND BANK OF NEW YORK

Nos. 134, 358, Dockets 78-6103, 78-6104.

585 F.2d 36 (1978)

UNITED STATES of America and William J. Haslinger of the Internal Revenue Service, Petitioners-Appellees, v. MARINE MIDLAND BANK OF NEW YORK and Robert Clark, Operations Officer, Custodian of Records pertaining to Kenneth E. Lipke, Respondents-Appellants. UNITED STATES of America and William J. Haslinger of the Internal Revenue Service, Petitioners-Appellees, v. MARINE MIDLAND BANK OF NEW YORK and Robert Clark, Operations Officer, Custodian of Records pertaining to American Corporate Consultants, Inc., Respondents-Appellants.

United States Court of Appeals, Second Circuit.

Decided October 18, 1978.

Attorney(s) appearing for the Case

Charles H. Dougherty, Buffalo, N. Y. (Albrecht, Maguire, Heffern & Gregg, Buffalo, N. Y.), for respondents-appellants.

Kenneth A. Cohen, Asst. U. S. Atty., Buffalo, N. Y. (Richard J. Arcara, U. S. Atty., for W. D. New York), Buffalo, N. Y., for petitioners-appellees.

Before KAUFMAN, Chief Judge, and SMITH and MESKILL, Circuit Judges.

PER CURIAM:

Taxpayers-intervenors American Corporate Consultants, Inc. and Kenneth E. Lipke ("taxpayers") appeal from an order of the United States District Court for the Western District of New York, John T. Elfvin, Judge, requiring Marine Midland Bank and Robert Clark, its operations officer, to comply with IRS summonses relating to records of bank accounts of the taxpayers. We find the order premature and vacate and remand for further proceedings.

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