UNITED STATES v. NEW ENGLAND MERCHANTS NAT.

Civ. A. No. 72-1345-G.

465 F.Supp. 83 (1979)

UNITED STATES of America, Plaintiff, v. NEW ENGLAND MERCHANTS NATIONAL BANK, Defendant.

United States District Court, D. Massachusetts.

January 29, 1979.


Attorney(s) appearing for the Case

Wayne B. Hollingsworth, Asst. U. S. Atty., Boston, Mass., Michael B. Dickman, Trial Atty., Tax Division, U. S. Dept. of Justice, Washington, D. C., for plaintiff.

Harry T. Daniels, Hale & Dorr, Boston, Mass., for defendant.


MEMORANDUM OF DECISION

GARRITY, District Judge.

This case is now before the court on the Government's motion for summary judgment seeking an order that would direct the defendant, New England Merchants National Bank, to permit access by authorized representatives of the District Director of Internal Revenue into a safe deposit box rented by a delinquent taxpayer. The established facts can be briefly summarized as follows. On February 8, 1971 a delegate of...

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