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UNITED STATES v. COMMUNITY FED. SAV. & LOAN ASS'N

No. 80-1755.

661 F.2d 694 (1981)

UNITED STATES of America and Bonnie Pfannebecker, Special Agent of IRS, Appellees, v. COMMUNITY FEDERAL SAVINGS & LOAN ASSOCIATION. Appeal of William J. ADAMS.

United States Court of Appeals, Eighth Circuit.

Decided October 9, 1981.

Attorney(s) appearing for the Case

John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Charles E. Brookhart, Terry L. Fredericks, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellees; Robert D. Kingsland, U. S. Atty., St. Louis, Mo., of counsel.

Before BRIGHT and ARNOLD, Circuit Judges, and DAVIES, Senior District Judge.

PER CURIAM.

The taxpayer, William J. Adams, appeals a trial court1 order enforcing a summons which was issued by the Internal Revenue Service. We affirm.

On November 26, 1979, IRS Special Agent Bonnie Pfannebecker issued a summons to Community Federal Savings and Loan Association, directing it to produce its 1977 and 1978 records relating to the taxpayer. These were to include:

Records, correspondence, and other data ...

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