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UNITED STATES v. BANK OF MOULTON

No. 79-1360 Summary Calendar.

614 F.2d 1063 (1980)

UNITED STATES of America, and James S. Rogers, Special Agent, Internal Revenue Service, Plaintiffs-Appellees, v. BANK OF MOULTON, and Bob Henderson, Vice-President, Bank of Moulton, Defendants-Appellees, John W. and Carolyn D. Roberts, Intervenors-Appellants.

United States Court of Appeals, Fifth Circuit.

April 4, 1980.

Attorney(s) appearing for the Case

Lange, Simpson, Robinson & Somerville, John E. Grenier, Carol Ann Smith, Birmingham, Ala., for intervenors-appellants.

J. R. Brooks, U. S. Atty., Birmingham, Ala., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, Appellate Sec., Charles E. Brookhart, Joan I. Oppenheimer, Tax Div., Dept. of Justice, Washington, D. C., for U. S. A. and James S. Rogers.

C. B. Caine, Jr., Moulton, Ala., for Bank of Moulton, et al.

Before GEE, RUBIN and POLITZ, Circuit Judges.

PER CURIAM:

During an investigation of the federal tax liability for 1974-77 of James W. Roberts and Carolyn Roberts, Special Internal Revenue Service Agent James S. Rogers served a summons1 on the Bank of Moulton and on its vice president, Robert C. Henderson. Issued and served on June 30, 1978, the summons directed these third-party recordkeepers to give testimony and produce bank documents relevant to the inquiry into the Roberts' tax...

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