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UNITED STATES v. VAN HORNE

No. CIV. 77-0-474.

445 F.Supp. 360 (1978)

UNITED STATES of America and Lyle J. Bjorn, Special Agent of the Internal Revenue Service, Petitioners, v. Wayne VAN HORNE, President of the First National Bank of Chadron, Nebraska, and First National Bank of Chadron, Nebraska, Respondents.

United States District Court, D. Nebraska.

February 7, 1978.

Attorney(s) appearing for the Case

Edward G. Warin, U. S. Atty., Paul W. Madgett, Asst. U. S. Atty., Omaha, Neb., for petitioners.

Gordon C. Shaffer, Jr., Chadron, Neb., for respondents.

MEMORANDUM OPINION

SCHATZ, District Judge.

This matter is before the Court on a petition to enforce an Internal Revenue Service summons (Filing No. 1). The summons was issued to Wayne Van Horne, President of the First National Bank, Chadron, Nebraska, requesting production of all records relating to financial transactions between the First National Bank and W. Dean Hirsch or Jamie L. Hirsch. Mr. Van Horne and the First National Bank responded to the order...

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