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UNITED STATES v. FARMERS & MERCHANTS BANK

Civ. A. No. 74-1490-F.

397 F.Supp. 418 (1975)

UNITED STATES of America and Lloyd W. Bruce, Special Agent of the Internal Revenue Service, Petitioners, v. FARMERS & MERCHANTS BANK, and Charles Allen, Assistant Manager, Respondents.

United States District Court, C. D. California.

August 5, 1975.

Attorney(s) appearing for the Case

William D. Keller, U. S. Atty., Charles H. Magnuson, Asst. U. S. Atty., Chief, Tax Div., Mason C. Lewis, Asst. U. S. Atty., Los Angeles, Cal., for petitioners.

Leonard P. Baum, Beverly Hills, Cal., for respondents.

MEMORANDUM OPINION

FERGUSON, District Judge.

Respondent bank asks that the United States be ordered to reimburse it for the expenses incurred in complying with an IRS summons which required production of the bank's records of transactions by several of its customers. The facts are as follows.

1. On November 27, 1973, an agent of the Internal Revenue Service served a summons on the assistant manager of...

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