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UNITED STATES v. CLIMBING HILL SAVINGS BANK

No. 80-1415.

634 F.2d 1086 (1980)

UNITED STATES of America and Robert L. Amick, Revenue Agent, Internal Revenue Service, Appellees, v. CLIMBING HILL SAVINGS BANK and Dwain Loyd, President, Harland W. French and Darlene M. French, Appellants.

United States Court of Appeals, Eighth Circuit.

Decided November 13, 1980.

Attorney(s) appearing for the Case

Harland W. French, Darlene M. French, pro se.

M. Carr Ferguson, Asst. Atty. Gen., Michael L. Paup, Charles E. Brookhart, Joan I. Oppenheimer, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellees; James H. Reynolds, U. S. Atty., Cedar Rapids, Iowa, of counsel.

Before LAY, Chief Judge, HEANEY and ARNOLD, Circuit Judges.

PER CURIAM.

The Internal Revenue Service issued a summons to the Climbing Hills Savings Bank of Climbing Hills, Iowa, seeking signature cards, statements, cancelled checks, papers and records for the purpose of determining the 1976 and 1977 income tax liability of taxpayers, Harland W. French and Darlene M. French. Taxpayers notified the bank not to comply and the government commenced the present enforcement proceeding pursuant to 26 U.S.C. § 7602. A magistrate...

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