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UNITED STATES v. MacKAY

No. 79-1243.

608 F.2d 830 (1979)

UNITED STATES of America and Larry D. Thompson, Special Agent of the Internal Revenue Service, Petitioners, v. Marshall MacKAY, Assistant Vice President, First National Bank of Gillette, Respondent, v. Jimmie D. and Cheryl RODGERS, Intervenors-Appellants.

United States Court of Appeals, Tenth Circuit.

Decided October 30, 1979.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Charles E. Brookhart and Aaron Philip Rosenfeld, Tax Div., Dept. of Justice, Washington, D. C., for petitioners; Charles E. Graves, U. S. Atty., and Lawrence A. Bobbitt, III, Asst. U. S. Atty., Cheyenne, Wyo., of counsel.

Joseph H. Thibodeau, Denver, Colo., for intervenors-appellants.

Before McWILLIAMS, BARRETT and DOYLE, Circuit Judges.

WILLIAM E. DOYLE, Circuit Judge.

The respondent, Marshall MacKay, is assistant vice president of the First National Bank of Gillette, Wyoming. As such, he was served with a summons issued by the Internal Revenue Service pursuant to § 7602 of the Internal Revenue Code. This summons directed MacKay to produce all of the bank records of Jimmie D. and Cheryl Rodgers for 1975, 1976 and 1977, whose tax liability for those years was under investigation. Larry D. Thompson...

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