OPINION AND ORDER
SNYDER, District Judge.
This case comes before this Court on a Petition to Enforce an Internal Revenue Summons filed July 19, 1973, and a Petition for Leave to Intervene filed by the taxpayers.
The Summons previously served on the Union National Bank on June 8, 1973, required it to produce certain records of Donn J. Smith and Shirley S. Smith.
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