UNITED STATES v. FIRST BANK

No. 962, Docket 83-6350.

737 F.2d 269 (1984)

UNITED STATES of America and Vincent Mercugliano, Special Agent, Internal Revenue Service, Plaintiffs-Appellants, v. FIRST BANK, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided June 18, 1984.


Attorney(s) appearing for the Case

William Whitledge, Tax Div., Appellate Section, Dept. of Justice, Washington, D.C. (Michael L. Paup, Charles E. Brookhart, Attys., Tax Div., Appellate Section, Dept. of Justice, Washington, D.C., Alan H. Nevas, U.S. Atty., D. Conn., New Haven, Conn., Glenn L. Archer, Jr., Asst. Atty. Gen., Washington, D.C., of counsel), for plaintiffs-appellants.

Richard G. Bell, New Haven, Conn. (Alice A. Bruno, Tyler, Cooper & Alcorn, New Haven, Conn., of counsel), for defendant-appellee.

Before KAUFMAN, KEARSE and PIERCE, Circuit Judges.


PIERCE, Circuit Judge:

The United States of America and Vincent Mercugliano, Special Agent of the Internal Revenue Service (alternatively referred to collectively as the "Government"), appeal from an order of the United States District Court for the District of Connecticut, Ellen Bree Burns, Judge, entered September 27, 1983, denying a petition to enforce an Internal Revenue Service ("IRS") summons served upon First Bank, a third-party recordkeeper, because...

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