UNITED STATES v. GROSKPH

No. 79-1961.

619 F.2d 707 (1980)

UNITED STATES of America and Donald E. Merrill, Agent of the Internal Revenue Service, Appellees, v. Lee GROSKPH, Manager, First National Bank of the Black Hills, Robinsdale Branch, Robert C. Olson, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided March 5, 1980.


Attorney(s) appearing for the Case

Robert C. Olson, pro se.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Charles E. Brookhart, Philip I. Brennan, Attys., Tax Division, Dept. of Justice, Washington, D. C. and Terry L. Pechota, U. S. Atty., for appellees.

Before HEANEY, ROSS and HENLEY, Circuit Judges.


PER CURIAM.

In United States v. Olson, 604 F.2d 29 (8th Cir. 1979), this court held taxpayer-intervenor's attack on an IRS summons was moot because the district court had on March 21, 1979, ordered enforcement, and the bank had fully complied with the summons and district court order. Id. at 31, citing United States v. Toy National Bank, No. 79-1260 (8th Cir. June 22, 1979) (unpublished slip opinion); United...

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