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UNITED STATES v. GRAYSON COUNTY STATE BANK

No. 80-1892.

656 F.2d 1070 (1981)

UNITED STATES of America, Plaintiff-Appellant, v. GRAYSON COUNTY STATE BANK and Lloyd Butts, Defendants-Appellees, First Pentecostal Church, Etc., Intervenor-Appellee.

United States Court of Appeals, Fifth Circuit. Unit A

September 21, 1981.

Attorney(s) appearing for the Case

Janet Hellmich, Asst. U. S. Atty., Tyler, Tex., Joseph W. Clark, M. Carr Ferguson, Asst. Attys. Gen., Tax Div., Michael L. Paup, Chief, Appellate Sect., Charles E. Brookhart, R. Russell Mather, John F. Murray, Attys., Dept. of Justice, Washington, D. C., for plaintiff-appellant.

Johnson, Bromberg, Leeds & Riggs, Michael P. Carnes, Dallas, Tex., for intervenor-appellee.

Before CHARLES CLARK, TATE and SAM D. JOHNSON, Circuit Judges.

TATE, Circuit Judge:

The United States appeals from an order denying judicial enforcement, see 26 U.S.C. § 7604(b), of an Internal Revenue Service (IRS) administrative summons previously issued, see 26 U.S.C. § 7602, to the Grayson County State Bank, which had failed to respond. By the summons, in connection with the investigation of the tax liability of an individual taxpayer (the minister of the church), the IRS sought production of certain bank records...

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