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UNITED STATES v. FIRST NAT. BANK THROUGH O'HARA

No. 83-1637.

727 F.2d 762 (1984)

UNITED STATES of America and John L. Mansfield, Internal Revenue Agent, Appellees, v. FIRST NATIONAL BANK Through Denise O'HARA, Customer Service Manager, v. Gary C. ROSENBERGER and Connie Rosenberger, Trustees, Life Science Church of Morningside, Appellants.

United States Court of Appeals, Eighth Circuit.

Decided February 15, 1984.

Attorney(s) appearing for the Case

Glen L. Archer, Asst. Atty. Gen., Michael L. Paup, Charles E. Brookhart, Michael J. Roach, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellees; Evan L. Hultman, U.S. Atty., Cedar Rapids, Iowa, of counsel.

Gary Rosenberger, pro se.

Before ROSS, McMILLIAN and FAGG, Circuit Judges.

PER CURIAM.

Gary and Connie Rosenberger, trustees of the Life Science Church of Morningside, appeal from the district court's entry of an order enforcing a summons issued by the Internal Revenue Service under 26 U.S.C. § 7609. On appeal the Rosenbergers challenge the district court's jurisdiction to enter this order. After reviewing the record and case law, we believe that the district court properly assumed jurisdiction...

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