UNITED STATES v. CHASE MANHATTAN BANK

No. 577, Docket 78-6175.

598 F.2d 321 (1979)

UNITED STATES of America, and William Sweerus, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. CHASE MANHATTAN BANK, Respondent, and Joel M. White, Intervenor-Appellant.

United States Court of Appeals, Second Circuit.

Decided April 20, 1979.


Attorney(s) appearing for the Case

John M. Bray, Washington, D. C. (Schwalb, Donnenfeld & Bray, Washington, D. C., Giora Ben-Horin, Brown & Bain, P. A., Phoenix, Ariz., Julian W. Friedman, Law Offices of Charles A. Stillman, New York City, of counsel), for intervenor-appellant.

William J. Hibsher, Asst. U. S. Atty., S. D. N. Y., New York City (Robert B. Fiske, Jr., U. S. Atty., Peter C. Salerno, Frederick P. Schaffer, Asst. U. S. Attys., S. D. N. Y., New York City, of counsel), for petitioners-appellees.

Before FEINBERG and MESKILL, Circuit Judges, and EDELSTEIN, District Judge.


MESKILL, Circuit Judge:

This is an appeal by Joel M. White ("taxpayer") from an order by Judge Constance Baker Motley of the United States District Court for the Southern District of New York granting an application by the Internal Revenue Service ("IRS") for enforcement of an administrative summons served on the Chase Manhattan Bank in connection with an IRS investigation of the taxpayer.1 We find the order of the district court premature...

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