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UNITED STATES v. EQUITABLE TRUST CO.

No. 78-1903.

611 F.2d 492 (1979)

UNITED STATES of America and W. Donald Bell, Special Assistant, Internal Revenue Service, Appellees, v. The EQUITABLE TRUST COMPANY, Defendant, and Victor DiVivo, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided October 16, 1979.

Attorney(s) appearing for the Case

Kenneth A. Reich, Baltimore, Md. (Allen L. Schwait, Garbis & Schwait, P. A., Baltimore, Md., on brief), for appellant.

Daniel F. Ross, Tax Div., Dept. of Justice, Washington, D.C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Charles E. Brookhart, Tax Div., Dept. of Justice, Washington, D.C., Russell T. Baker, Jr., U. S. Atty., John F. Hyland, Jr., Asst. U.S. Atty., Baltimore, Md., on brief), for appellees.

Before WINTER and HALL, Circuit Judges, and KAUFMAN, District Judge.

KAUFMAN, District Judge.

This case involves an administrative summons issued by the Internal Revenue Service (IRS) pursuant to 26 U.S.C. § 7602 to require the Equitable Trust Company (Equitable), a Baltimore banking institution, to provide all records held by the latter relating to a mortgage loan made by it to DiVivo, Intervenor herein, and DiVivo's business associate, DiBiasi, in their capacities as individuals trading...

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