UNITED STATES v. FIRST FIDELITY BANK OF COLOME

No. 80-1179.

631 F.2d 568 (1980)

UNITED STATES of America and Robert Sarges, Special Agent of the Internal Revenue Service, Appellees, v. FIRST FIDELITY BANK OF COLOME, through Bob Scheinost, Executive Vice-President, Gene Carr, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided September 11, 1980.


Attorney(s) appearing for the Case

Gene Carr, pro se.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Charles E. Brookhart, Stanley S. Shaw, Jr., Attys., Tax Div., Dept. of Justice, Washington, D. C. and Terry L. Pechota, U. S. Atty., and Dawn Bowen, Asst. U. S. Atty., Pierre, S. D., for appellees.

Before LAY, Chief Judge, and HEANEY and ARNOLD, Circuit Judges.


PER CURIAM.

The United States brought suit in the United States District Court for the District of South Dakota pursuant to 26 U.S.C. §§ 7402(a) and 7604(b) to enforce compliance with an Internal Revenue Service summons issued to respondent First Fidelity Bank of Colome. On January 25, 1980, the district court issued an order directing the respondent bank to appear February 5, 1980, to show cause why it should not comply with the summons, which sought financial...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases