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UNITED STATES v. CITY NAT. BANK & TRUST CO.

No. 80-1030.

642 F.2d 388 (1981)

UNITED STATES of America and Edward E. McGee, Special Agent, Internal Revenue Service, Petitioners-Appellants, v. CITY NATIONAL BANK & TRUST COMPANY, Larnce D. Hicks, Senior Vice President, Respondents-Appellees, Richard V. Davis, Intervenor-Appellee.

United States Court of Appeals, Tenth Circuit.

Decided March 2, 1981.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Charles E. Brookhart and George L. Hastings, Jr., Attys., Tax Division, Washington, D. C., of counsel; Larry D. Patton, U. S. Atty., Dept. of Justice, Oklahoma City, Okl., for petitioners-appellants.

Clarke L. Randall of Kornfeld McMillin Phillips & Upp, Oklahoma City, Okl., for intervenor-appellee.

Before HOLLOWAY, McKAY and LOGAN, Circuit Judges.

LOGAN, Circuit Judge.

The United States through Edward E. McGee, a special agent of the Internal Revenue Service (IRS), sought judicial enforcement of IRS summonses of certain bank records, checks and deposit items of the Church of the New Age, over which Richard C. Davis, the minister of the church, and his wife Karen S. Davis had signature authority. The IRS was investigating the tax liability of the Davises, not that of the Church of the New Age.

The district...

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