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UNITED STATES v. SOUTHWESTERN BANK AND TRUST CO.

No. 81-1207.

693 F.2d 994 (1982)

UNITED STATES of America and Edward E. McGee, Special Agent, Internal Revenue Service, Petitioners-Appellants, v. SOUTHWESTERN BANK AND TRUST CO., Respondent-Appellee, Samuel D. Joy, Bill Higginbotham, and Willis Duncan, Intervenors-Appellees.

United States Court of Appeals, Tenth Circuit.

Decided November 15, 1982.

Attorney(s) appearing for the Case

George L. Hastings, Jr., Atty., Tax Div., Dept. of Justice, John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup and Charles E. Brookhart, Attys., Tax Div., Dept. of Justice, Washington, D.C., for petitioners-appellants.

G. Michael Blessington of Blessington & Holden, Oklahoma City, Okl., for intervenors-appellees.

David L. Wolfe, Jr. of Wolfe & Luttrell, Oklahoma City, Okl., filed a brief for respondent-appellee.

Before McWILLIAMS, BREITENSTEIN and SEYMOUR, Circuit Judges.

SEYMOUR, Circuit Judge.

During an investigation of the tax liabilities of three individual taxpayers for 1977 and 1978, the United States directed three Internal Revenue Service (IRS) summonses to Southwestern Bank (Bank) for the production of bank records pursuant to 26 U.S.C. § 7602 (1976). The first two summonses sought certain specified bank records, including signature cards, loan records, certificates of deposit, and safe deposit records, of the three taxpayers...

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