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UNITED STATES v. BERG

No. 80-1432.

636 F.2d 203 (1980)

UNITED STATES of America and Olin P. Melaragno, as Revenue Agent of the Internal Revenue Service, Appellees, v. Loraine M. BERG, as Assistant Treasurer of Twin City Federal Savings & Loan Association, and Twin City Federal Savings & Loan Association, Phillip S. Fry, Individually and as Trustee of Fry Family Trust; Susan Fry; Lawyers Publishing Company; National Counsel to Eliminate Death Taxes; Law Book Store, Inc., an Ohio Corporation; Discount Quickprint, Inc., a Delaware Corporation; Tax Information Center; Family Health and Improvement Society; and Phillip S. Fry & Associates, Appellants. UNITED STATES of America and Olin P. Melaragno, as Revenue Agent of the Internal Revenue Service, Appellees, v. R. N. WHITE, as President of First National Bank of Coleraine, and First National Bank of Coleraine, Phillip S. Fry, Individually and as Trustee of Fry Family Trust; Susan Fry; Lawyers Publishing Company; National Counsel to Eliminate Death Taxes; Law Book Store, Inc., an Ohio Corporation; Discount Quickprint, Inc., a Delaware Corporation; Tax Information Center; Family Health and Improvement Society; and Phillip S. Fry & Associates, Appellants.

United States Court of Appeals, Eighth Circuit.

Decided December 8, 1980.

Attorney(s) appearing for the Case

Kent B. Hanson, Minneapolis, Minn., for appellants, Phillip S. Fry, et al.

Carleton D. Powell, Washington, D. C., for appellees.

Before LAY, Chief Judge, HEANEY, Circuit Judge, and PORTER, District Judge.

PER CURIAM.

Taxpayers, Phillip and Susan Fry and eight entities,1 appeal from two orders of the district court granting the government's petition for enforcement of two summonses issued to the respondent banking institutions by the Internal Revenue Service. After careful review of the entire file, counsel's briefs and oral argument, we determine that the orders of the district court should be affirmed.

The court below correctly...

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