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U. S. v. SOUTHEAST FIRST NAT. BANK, ETC.

No. 80-5024.

655 F.2d 661 (1981)

UNITED STATES of America and Richard M. Kapouch, Special Agent of the Internal Revenue Service, Plaintiffs-Appellees, v. SOUTHEAST FIRST NATIONAL BANK OF MIAMI SPRINGS, Defendant, Clarence H. O'Donnell, Intervenor-Appellant.

United States Court of Appeals, Fifth Circuit. Unit B

September 11, 1981.

Attorney(s) appearing for the Case

Michael G. Parham, East Point, Ga., for intervenor-appellant.

Charles E. Brookhart, Murray S. Horwitz, Attys., Tax Div., Dept. of Justice, Washington, D. C., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, Appellate Sect., Richard D. Buik, Atty., Tax Div., Dept. of Justice, Washington, D. C., for plaintiffs-appellees.

Jose I. Astigarraga, Miami, Fla., for other interested parties.

Before MORGAN, RONEY and KRAVITCH, Circuit Judges.

LEWIS R. MORGAN, Circuit Judge:

This is an appeal by the taxpayer from a district court order enforcing a summons issued by the Internal Revenue Service to taxpayer's bank. The principal issue for review is whether the district court erred in denying taxpayer's request for an adversary hearing on the question of whether the IRS issued the summons for an improper purpose. We agree that the taxpayer was entitled to a hearing, and therefore we reverse the district court...

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