OPINION
KNOX, District Judge.
This is a companion case to Budd L. Rice, et al. v. Internal Revenue Service, et al., Civil Action No. 58-72 Erie in this court wherein, after hearing, the court on July 27, 1972, vacated a Temporary Restraining Order and denied a Preliminary Injunction to restrain Northwest Pennsylvania Bank and Trust Company, Oil City, Pennsylvania (herein called the bank) from turning over certain books, records and documents pertaining to...
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