UNITED STATES v. FIRST NAT. BANK OF MITCHELL

No. 82-1802.

691 F.2d 386 (1982)

UNITED STATES of America and James L. Morris, Revenue Agent of the Internal Revenue Service, Appellees, v. The FIRST NATIONAL BANK OF MITCHELL and Quentin C. Morse, as its Cashier, Eldon D. Anthony and Kathleen A. Anthony, Appellants.

United States Court of Appeals, Eighth Circuit.

Decided October 20, 1982.

Rehearing and Rehearing Denied November 30, 1982.


Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Charles E. Brookhart, William P. Wang, Attys., Tax Division, Dept. of Justice, Washington, D. C., for appellees; Ronald D. Lahners, U. S. Atty., Omaha, Neb., of counsel.

Eldon D. Anthony and Kathleen A. Anthony, pro se.

Before HEANEY and BRIGHT, Circuit Judges, and HENLEY, Senior Circuit Judge.


Rehearing and Rehearing En Banc Denied November 30, 1982.

PER CURIAM.

This is an appeal from the district court's1 enforcement of an Internal Revenue Service summons. The summons was issued to First National Bank of Mitchell for records pertaining to Eldon and Kathleen Anthony. The IRS filed a complaint in federal district court seeking enforcement of the summons. The Anthonys sought leave...

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