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U. S. v. FIRST NAT. STATE BANK OF N. J.

Civ. No. 78-3054.

469 F.Supp. 612 (1979)

UNITED STATES of America and John R. Cassie Jr., Plaintiffs, v. FIRST NATIONAL STATE BANK OF NEW JERSEY, Defendant, v. P. L. (taxpayer), Intervenor.

United States District Court, D. New Jersey.

Memorandum Order April 26, 1979.

Attorney(s) appearing for the Case

Robert J. Del Tufo, U. S. Atty., by Eric L. Chase, Asst. U. S. Atty., Newark, N. J., for plaintiffs.

Herbert L. Zuckerman and Lawrence S. Horn, Newark, N. J., for intervenor.

No appearance for defendant.

OPINION

BIUNNO, District Judge.

The combination of U. S. v. LaSalle National Bank, 437 U.S. 298, 98 S.Ct. 2357, 57 L.Ed.2d 221 (1978), the amendments made by the Tax Reform Act of 1976 to 26 U.S.C. § 7609, and the "Right to Financial Privacy Act of 1978", Pub.L. 95-630, § 1100, et seq., effective March 10, 1979, among other factors, has generated extremely complex judicial problems in considering and...

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