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UNITED STATES v. COMMUNITY BANK AND TRUST CO.

Nos. 84-1585, 84-1915 and 84-2000.

768 F.2d 311 (1985)

UNITED STATES of America and Tammy Harris, Special Agent, Internal Revenue Service, Appellants-Cross-Appellees, v. COMMUNITY BANK AND TRUST COMPANY and Nettie Robinson, Vice-President/Cashier, Appellees-Cross-Appellants.

United States Court of Appeals, Tenth Circuit.

July 17, 1985.

Attorney(s) appearing for the Case

Francis M. Allegra, Tax Div., Dept. of Justice, Washington, D.C. (Layn R. Phillips, U.S. Atty., Tulsa, Okl. and Carleton D. Powell and Michael L. Paup, and Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., U.S. Dept. of Justice, Washington, D.C.), with him on the briefs, for appellants-cross-appellees.

David B. McKinney, Boesche, McDermott & Eskridge, Tulsa, Okl., for appellees-cross-appellants.

Before SEYMOUR and DOYLE, Circuit Judges, and CARRIGAN, District Judge.

WILLIAM E. DOYLE, Circuit Judge.

This is a summons enforcement proceeding which involves the Community Bank & Trust Company ("The Bank") and the Internal Revenue Service ("IRS"). The Community Bank and Trust Company objected to the amount of reimbursement offered by the government for the purpose of defraying the costs of complying with a summons to provide records of a customer's account.

The Bank was a third party in the IRS investigation of its customer...

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