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UNITED STATES v. NATIONAL STATE BANK

Civ. No. 70-64.

322 F.Supp. 986 (1970)

UNITED STATES of America and John S. Wills, Special Agent, Internal Revenue Service, Petitioners, v. NATIONAL STATE BANK, Respondent, and George Green, M. D., and Margot M. Green, his wife, Intervening Defendants.

United States District Court, E. D. Illinois.

December 19, 1970.

Attorney(s) appearing for the Case

Henry A. Schwarz, U. S. Atty., East St. Louis, Ill., and Jeffrey D. Snow, Tax Division, Justice Dept., Washington, D. C., for petitioners.

Louis Horman, Metropolis, Ill., for respondent.

Michael Avedisian and Andrew H. Avedisian, Paducah, Ky., for intervening defendants.

MEMORANDUM AND ORDER

JUERGENS, Chief Judge.

A petition to enforce Internal Revenue summons was filed by the United States of America, and John S. Wills, Special Agent, Internal Revenue Service. The proceeding is brought under the authority of Sections 7402(b) and 7604(a) of the Internal Revenue Code of 1954 (26 U.S.C.A. §§ 7402(b) and 7604(a)).

The petitioner Wills is a special agent of the Internal Revenue Service and is authorized to...

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