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UNITED STATES v. FIRST AM. BANK

No. 80-5673 Summary Calendar.

649 F.2d 288 (1981)

UNITED STATES of America and M. L. Bankester, Revenue Agent, Internal Revenue Service, Petitioners-Appellees, v. FIRST AMERICAN BANK, Respondent, Victor E. Lockman and Jean M. Lockman, Intervenors-Appellants.

United States Court of Appeals, Fifth Circuit. Unit B

June 29, 1981.

Attorney(s) appearing for the Case

Victor E. Lockman, pro se.

Jean M. Lockman, pro se.

Thomas R. Santurri, Asst. U. S. Atty., Pensacola, Fla., M. Carr Ferguson, Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, John F. Murray, Acting Asst. Atty. Gen., Charles E. Brookhart, John A. Dudeck, Jr., Tax Division, Dept. of Justice, Washington, D.C., for petitioners-appellees.

Before GODBOLD, Chief Judge, KRAVITCH and HATCHETT, Circuit Judges.

GODBOLD, Chief Judge:

The Internal Revenue Service brought this action to enforce summonses served on the First American Bank requiring production of bank records for savings and checking accounts maintained in the names of Victor E. and Jean M. Lockman, the Christian Missionary Tract Society, Inc., the Theonomic Fellowship, and the Miletus Church, Inc.1 Appellants intervened and resisted production of the bank records,

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