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UNITED STATES v. FIRST NAT. BANK IN DALLAS

No. 79-2420.

635 F.2d 391 (1981)

UNITED STATES of America and Octavio Saldana, Plaintiffs, United States of America, Plaintiff-Appellant, v. FIRST NATIONAL BANK IN DALLAS and Bank of the Southwest, Defendants-Appellees, Dr. James A. Yeoham, etc. et al., Intervenors-Appellees.

United States Court of Appeals, Fifth Circuit. Unit A

January 26, 1981.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Carleton D. Powell, James A. Riedy, Tax Div., Dept. of Justice, Washington, D.C., for plaintiff-appellant.

Leon Crum, Dallas, Tex., Richard O. Werlein, College Station, Tex., for Yeoham, et al.

Dwight R. Mann, Philip Stewart, Dallas, Tex., for First Nat'l Bank in Dallas.

Kenneth M. Stohner, Dallas, Tex., for Bank of the Southwest.

Before INGRAHAM, GEE and TATE, Circuit Judges.

TATE, Circuit Judge:

The United States (Internal Revenue Service) appeals from a decision of the district court which denied enforcement of four Internal Revenue Service (IRS) summonses issued to three banks. 468 F.Supp. 415 (N.D.Tex.1979). The stated purpose of these summonses, sought under sections 7402(b) and 7604(a) of the Internal Revenue Code of 1954, was to facilitate an audit of the 1976 joint tax return of Dr. and Mrs...

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