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UNITED STATES v. FIRST STATE BANK OF CLUTE

No. 79-3472 Summary Calendar.

626 F.2d 1227 (1980)

UNITED STATES of America and Internal Revenue Service Officer, Stephen P. Howard, Plaintiffs-Appellees, v. FIRST STATE BANK OF CLUTE and Jerome F. Heinlen, Executive Vice President of First State Bank of Clute, Defendants, and Darwin Dale Jarvis, Intervenor-Appellant.

United States Court of Appeals, Fifth Circuit. Unit A

Rehearing and Rehearing Denied November 3, 1980.

Attorney(s) appearing for the Case

Darwin Dale Jarvis, pro se.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, App. Sec., Charles E. Brookhart, Donald B. Susswein, Tax. Div., Dept. of Justice, Washington, D. C., for plaintiffs-appellees.

Before AINSWORTH, GARZA and SAM D. JOHNSON, Circuit Judges.

Rehearing and Rehearing En Banc Denied November 3, 1980.

PER CURIAM:

This is an appeal from a district court order enforcing an Internal Revenue Service summons. The Internal Revenue Service, under the authority of 26 U.S.C. § 7602, directed summonses to respondent, First State Bank of Clute, seeking financial records of respondent relating to the tax liabilities of appellant Darwin Dale Jarvis and his wife. Appellant Jarvis, appearing pro se,...

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