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UNITED STATES v. FIRST NAT. BANK, ETC.

No. 80-1091.

626 F.2d 605 (1980)

UNITED STATES of America and Donald E. Merrill, Revenue Agent, Internal Revenue Service, Appellees, v. FIRST NATIONAL BANK OF THE BLACK HILLS, MT. VIEW, Appeal of Doyle W. HESTER.

United States Court of Appeals, Eighth Circuit.

Decided May 20, 1980.

Attorney(s) appearing for the Case

Doyle W. Hester, pro se.

M. Carr Ferguson, Gilbert E. Andrews, Charles E. Brookhart and David I. Pincus, Attys., Tax Div., App. Section, Dept. of Justice, Washington, D.C., for appellees.

Before VOGEL, Senior Circuit Judge, and BRIGHT and HENLEY, Circuit Judges.

PER CURIAM.

Taxpayer-intervenor, Doyle W. Hester, appeals from an order of the district court1 enforcing an Internal Revenue summons. We affirm the district court.

Revenue Agent Donald E. Merrill issued an Internal Revenue summons directing Donald Koppert, the manager of the respondent First National Bank of the Black Hills, Mt. View Branch, to appear before him to testify and produce for inspection books and records necessary...

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