PER CURIAM.
The IRS, in the course of its investigation of Taxpayer, issued a summons directing the First Fidelity Bank of Culome, Culome, S.D., to produce certain of its records in connection with the investigation. When the Bank did not comply the Government instituted enforcement proceedings in the District Court. Taxpayer filed a motion to intervene but failed to appear on the date set for hearing. On February 8, 1980, an order was entered enforcing the summons...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.