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U. S. v. INCOME REALTY AND MORTG., INC.

Nos. 78-2036, 78-2048 to 78-2050.

612 F.2d 1224 (1979)

UNITED STATES of America and Nick DiFalco, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. INCOME REALTY AND MORTGAGE, INC. and William Riley, Respondents, and Donald U. West, Applicant-Intervenor-Appellant. UNITED STATES of America and Nick DiFalco, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. ARAPAHOE BANK AND TRUST and David F. Clark, Assistant Vice President, Respondents, and Donald U. West, Intervenor-Appellant. UNITED STATES of America and Nick DiFalco, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. Jullius GOEBEL, Security Officer, First National Bank of Denver—Mastercharge, Respondent, and Donald U. West, Intervenor-Appellant. UNITED STATES of America and Nick DiFalco, Special Agent of the Internal Revenue Service, Petitioners-Appellees, v. Robert G. SHIVLOCK, Vice President, First Denver Mortgage Co., Respondent, and Donald U. West, Intervenor-Appellant.

United States Court of Appeals, Tenth Circuit.

Decided October 22, 1979.

Rehearing Denied November 26, 1979.

Attorney(s) appearing for the Case

John A. Dudeck, Jr., Tax Div., Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Charles E. Brookhart, Tax Div., Dept. of Justice, Washington, D. C., of counsel, Joseph F. Dolan, U. S. Atty., and Donald M. Hoerl, Asst. U. S. Atty., Denver, Colo., on the brief), for petitioners-appellees.

Roger P. Barrick, Boulder, Colo., for applicant-intervenor-appellant.

Before HOLLOWAY, McWILLIAMS and DOYLE, Circuit Judges.

McWILLIAMS, Circuit Judge.

Donald U. West, the taxpayer, appeals from the order of the trial court enforcing four Internal Revenue summonses. The four separate appeals have been consolidated in this Court and all will be treated in this opinion.

In 78-2048, 78-2049 and 78-2050 an IRS summons was issued to a financial institution to produce its business records concerning taxpayer's various accounts. These three financial institutions were deemed by the IRS...

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