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UNITED STATES v. FIRST NAT. BANK OF ATLANTA

No. 78-2762.

628 F.2d 871 (1980)

UNITED STATES of America and Ralph J. Pulliam, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. FIRST NATIONAL BANK OF ATLANTA, etc., et al., Defendants, Robert M. Sparks, Intervenor-Appellant.

United States Court of Appeals, Fifth Circuit.

October 23, 1980.

Attorney(s) appearing for the Case

Herman L. Hazen, Atlanta, Ga., for intervenor-appellant.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, Appellate, Sec. Thomas M. Preston, Carleton D. Powell, Tax Division, Dept. of Justice, Washington, D. C., for petitioners-appellees.

Before SIMPSON, HILL and HATCHETT, Circuit Judges.

SIMPSON, Circuit Judge:

Robert M. Sparks, the intervenor-appellant, challenges an order of the district court enforcing a summons issued by an Internal Revenue Service (IRS) special agent pursuant to Section 7602 of the Internal Revenue Code. The district court found that the IRS issued the summons for criminal and civil investigatory purposes. Sparks argues that the summons is unenforceable because it was issued for the single purpose of gathering evidence for a...

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