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UNITED STATES v. CHEMICAL BANK

No. 51, Docket 78-6076.

593 F.2d 451 (1979)

UNITED STATES of America and Shammai Bienenstock, Revenue Agent of the Internal Revenue Service, Petitioners-Appellees, v. CHEMICAL BANK, Respondent, Automated Bread Distributing Corp., Taxpayer-Intervenor-Appellant.

United States Court of Appeals, Second Circuit.

Decided January 17, 1979.

Attorney(s) appearing for the Case

Irving Mandel, Forest Hills, N. Y., for taxpayer-intervenor-appellant.

David M. Jones, Asst. U. S. Atty., S. D. N. Y. (Robert B. Fiske, Jr., U. S. Atty., Carol A. Fein, Patrick H. Barth, and William G. Ballaine, Asst. U. S. Attys., New York City, of counsel), for petitioners-appellees.

John B. Wynne, New York City, for respondent.

Before FRIENDLY, MULLIGAN and GURFEIN, Circuit Judges.

GURFEIN, Circuit Judge:

This is an appeal by the intervenor taxpayer, Automated Bread Distributing Corp. ("Automated") from an order of the District Court for the Southern District of New York (Hon. Lloyd F. MacMahon, Judge), enforcing a third-party summons issued to the Chemical Bank ("the Bank") for certain Bank records relating to the taxpayer's account. 26 U.S.C. § 7602.1 The sole issue raised is the validity of the third...

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