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UNITED STATES v. BANK OF CALIFORNIA

No. C-76-689 WHO.

424 F.Supp. 220 (1976)

UNITED STATES of America and Glenn Miyamoto, Revenue Agent, Petitioners, v. The BANK OF CALIFORNIA, National Association, Respondent.

United States District Court, N. D. California.

September 14, 1976.

Attorney(s) appearing for the Case

James L. Browning, Jr., U.S. Atty., John Youngquist, Asst. U.S. Atty., San Francisco, Cal., for petitioners.

James J. Brosnahan, Morrison & Foerster, San Francisco, Cal., for respondent.

Edward M. Stadum, San Francisco, Cal., Applicant for intervention.

OPINION IN ORDER

ORRICK, District Judge.

This is another in a series of recent cases challenging the government's right to obtain a bank's records of its customers' accounts. The case is before the Court on a verified petition for enforcement of Internal Revenue summons, filed by the United States and Agent Glenn Miyamoto of the Internal Revenue Service (Government) on April 7, 1976, and a motion to intervene as a respondent, filed by the taxpayer, Edward...

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