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UNITED STATES v. PRICE

No. 80-5228.

655 F.2d 56 (1981)

UNITED STATES of America and Frank W. Bown, Special Agent, Internal Revenue Service, Plaintiffs-Appellees, v. Edward PRICE, Executive Vice President, First National Bank of Cape Canaveral, et al., Defendants, Jack C. Moline, Intervenor-Appellant.

United States Court of Appeals, Fifth Circuit. Unit B

As Amended on Denial of Rehearing December 11, 1981.

Attorney(s) appearing for the Case

John G. DeLancett, Orlando, Fla., for intervenor-appellant.

Kendell W. Wherry, Asst. U. S. Atty., Orlando, Fla., M. Carr Ferguson, Asst. Atty. Gen., Michael L. Paup, Atty., Charles E. Brookhart, Atty., Donald B. Susswein, Atty., Tax Div., Dept. of Justice, Washington, D. C., for plaintiffs-appellees.

Adam G. Adams, II, Jacksonville, Fla., for Duval Fed. Savings & Loan.

Before TJOFLAT, HATCHETT and THOMAS A. CLARK, Circuit Judges.

PER CURIAM:

The Internal Revenue Service (IRS) issued six third-party summonses in the course of an investigation into Jack C. Moline's tax activities. The summoned parties indicated to Frank W. Bown, the IRS special agent conducting the investigation, that they would neither furnish records nor testify because Moline, pursuant to section 7609(b)(2) of the Internal Revenue Code of 1954 (as amended), had stayed compliance with the summonses. 26 U.S.C. § 7609(b...

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