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UNITED STATES v. NATIONAL BANK OF SOUTH DAKOTA

No. 79-2069.

620 F.2d 193 (1980)

UNITED STATES of America and Raymond W. Carpenter, Revenue Agent of the Internal Revenue Service, Appellees, v. NATIONAL BANK OF SOUTH DAKOTA, by and through Lucille Crow, Vice-President, v. Denver B. CANFIELD, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided April 25, 1980.

Attorney(s) appearing for the Case

Denver B. Canfield, pro se.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Charles E. Brookhart, Philip I. Brennan, Attys., Tax Div., Dept. of Justice, Washington, D. C., filed brief for appellee.

Before HEANEY, ROSS and McMILLIAN, Circuit Judges.

PER CURIAM.

This is an appeal from orders enforcing an IRS summons and denying taxpayer-intervenor's motions for an evidentiary hearing. Pursuant to an investigation into taxpayer's civil income tax liability, Internal Revenue Agent Raymond W. Carpenter issued a summons directing vice-president Lucille Crow of the National Bank of South Dakota to appear before him, testify, and produce bank records pertaining to taxpayer. The material sought was described with reasonable...

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