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U.S. v. TRADER'S STATE BANK

No. 81-3275.

695 F.2d 1132 (1983)

UNITED STATES of America and William E. Beaman, Special Agent, Internal Revenue Service, Petitioner-Appellees, v. TRADER'S STATE BANK, Respondent, and Life Science Church, Intervenor-Appellant UNITED STATES of America and David N. Wanner, Special Agent, Internal Revenue Service, Petitioner-Appellees, v. FIRST NORTHWESTERN NATIONAL BANK, Respondent, and Life Science Church, Intervenor-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided January 4, 1983.

Attorney(s) appearing for the Case

Michael G. Parham, East Point, Ga., for intervenor-appellant.

Stephen Gray, Washington, D.C., for petitioners-appellees.

Before WALLACE, FARRIS and NELSON, Circuit Judges.

PER CURIAM:

The Life Science Church of Billings, Montana, ("the Church") appeals the enforcement of two Internal Revenue Service summonses issued to third-party recordkeepers. For the reasons set forth below, we vacate the order of enforcement.

The Internal Revenue Service issued the subject summonses while investigating the tax liability of Mr. and Mrs. Kerr, founders and trustees of the Life Science Church of Billings, Montana. The summonses were served...

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