UNITED STATES v. FIRST NAT. STATE BANK OF N.J.

Nos. 79-1707, 79-1708.

616 F.2d 668 (1980)

UNITED STATES of America and John R. Cassie, Jr., Special Agent, Internal Revenue Service, Petitioner, v. FIRST NATIONAL STATE BANK OF NEW JERSEY, Respondent, Perry Levey, Intervenor. UNITED STATES of America and John R. Cassie, Jr., Special Agent, Internal Revenue Service, Petitioner, v. BERKELEY FEDERAL SAVINGS AND LOAN ASSOCIATION, Respondent, Perry Levey, Intervenor. UNITED STATES of America and John R. Cassie, Jr., Special Agent, Internal Revenue Service, Petitioner, v. HUDSON CITY SAVINGS BANK, Respondent, Perry Levey, Intervenor. UNITED STATES of America and John R. Cassie, Jr., Special Agent, Internal Revenue Service, Petitioner, v. LIVINGSTON NATIONAL BANK, Respondent, Perry Levey, Intervenor.

United States Court of Appeals, Third Circuit.

Decided February 13, 1980.


Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Charles E. Brookhart (Argued), William A. Whitledge, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellants in No. 79-1707 and appellees in No. 79-1708; Robert Del Tufo, U.S. Atty., Eric Chase, Asst. U.S. Atty., Newark, N. J., of counsel.

Herbert L. Zuckerman, Zuckerman, Aronson & Horn, Newark, N. J., for appellees in No. 79-1707 and appellants in No. 79-1708.

Before GIBBONS, ROSENN and GARTH, Circuit Judges.


OPINION OF THE COURT

GARTH, Circuit Judge.

In these cross-appeals, we are again presented with a challenge to the enforcement of Internal Revenue Service (I.R.S.) summonses directed to third-party recordkeepers. The taxpayer-intervenor (Levey) appeals at No. 79-1708 from the district court's order which granted enforcement with respect to most of the documents requested. The Government appeals at No. 79-1707 from...

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